COMPREHENSIVE ANNUAL FINANCIAL REPORT

LUCAS COUNTY, For Fiscal Year Ended December 31, 2010 Lucas County, Ohio Comprehensive Annual Financial Report for the Year Ended December 31, 2010

Anita Lopez Lucas County Auditor

Peter M. Rancatore, Jr. Chief Deputy Auditor Samuel Olaniran Chief Accountant Shimeako Caprice Cole Staff Accountant

Mely Arribas Karla Hayes Public Information Officer Accounting Specialist Christopher Falls Julian & Grube, Inc., CPA’s Intern Consultants

Tom Nichter Tax Specialist LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2010 Table of Contents

I. INTRODUCTORY SECTION

Letter of Transmittal ------1 Elected Officials------7 Organizational Chart------8 GFOA Certificate of Achievement------9

II. FINANCIAL SECTION

Independent Accountants’ Report ------10

Management’s Discussion and Analysis------13

Basic Financial Statements Government-Wide Financial Statements Statement of Net Assets------23

Statement of Activities ------24

Fund Financial Statements: Balance Sheet - Governmental Funds------26

Reconciliation of Total Governmental Fund Balances to Net Assets of Governmental Activities ------28

Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds ------30

Reconciliation of Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to Statement of Activities ------32

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Basis) and Actual: General Fund------33 Mental Health and Recovery------34 Children Services Board ------35 Board of Developmental Disabilities------36

Statement of Net Assets - Proprietary Funds ------38

Statement of Revenues, Expenses, and Changes in Net Assets - Proprietary Funds------40

Statement of Cash Flows - Proprietary Funds ------42

Statement of Assets and Liabilities – Agency Funds ------46

Combining Statement of Net Assets – Discretely Presented Component Units ------47

Combining Statement of Activities – Discretely Presented Component Units------48

Notes to the Basic Financial Statements ------51

i LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2010 Table of Contents (continued)

Individual Fund Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Basis) and Actual – (Major Governmental Funds)

General Fund ------99 Mental Health and Recovery------108 Children Services Board ------109 Board of Developmental Disabilities------110 Debt Service Fund ------111 Capital Improvements Fund ------112

Individual Fund Schedules of Revenues, Expenses and Changes in Fund Equity - Budget (Non-GAAP Basis) and Actual – (Major Enterprise Funds)

Water Supply System ------113 Wastewater Treatment ------114 Sewer System ------115

Nonmajor Governmental Funds

Fund Descriptions ------116

Combining Balance Sheet - Nonmajor Governmental Funds------120

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds------128

Individual Fund Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual – Governmental Funds

Job and Family Services------136 Real Estate Assessment------137 Motor Vehicle and Gas Tax ------138 Economic Development------139 Community Development Grant ------140 Local Development ------141 Emergency Medical Services ------142 Emergency Telephone------143 Emergency Management Agency ------144 Child Support Enforcement------145 Dog and Kennel------146 Hotel Lodging Tax ------147 Zoo Operating------148 Law Library Services ------149 Domestic Violence Prevention------150 Indigent Guardianship------151 Domestic Relations Court Specials------152 Coroner Laboratory ------153 Toxicology Lab ------154 Motor Vehicle Enforcement and Education------155 Indigent Driver Treatment ------156 Sheriff Policing ------157 Concealed Handgun ------158 Countywide Communication System ------159 DETAC – Treasurer/Prosecutor ------160 Tax Certificate Administration – Treasurer/Prosecutor------161 T.I.P.P ------162

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LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2010 Table of Contents (continued)

Nonmajor Governmental Funds: (continued)

Community BDD Residential Services------163 Senior Services------164 ------165 Building Regulation ------166 Certificate Title Administration ------167 Recorder Equipment ------168 Juvenile Treatment Center ------169 Juvenile Felony Delinquency Care------170 Juvenile Indigent Driver Treatment ------171 Felony Diversion Program ------172 Correction Treatment Facility ------. 173 Common Pleas Civil Mediation ------174 Administration of Justice------175 Probation Services ------176 Foreclosure Magistrate Program------177 Workforce Development ------178 Other Special Revenue ------179 Zoo-Capital Improvements ------180

Nonmajor Enterprise Funds Fund Descriptions ------181

Combining Statement of Net Assets - Nonmajor Enterprise Funds------182

Combining Statement of Revenues, Expenses, and Changes in Net Assets - Nonmajor Enterprise Funds ------183

Combining Statement of Cash Flows - Nonmajor Enterprise Funds ------184

Individual Fund Schedules of Revenues, Expenses and Changes in Fund Equity - Budget (Non-GAAP Basis) and Actual – Nonmajor Enterprise Funds Sanitary Engineer ------185 Stormwater Utility ------186 Solid Waste ------187 Parking Facilities------188

Internal Service Funds Fund Descriptions ------189

Combining Statement of Net Assets - Internal Service Funds ------190

Combining Statement of Revenues, Expenses, and Changes in Net Assets - Internal Service Funds ------192

Combining Statement of Cash Flows - Internal Service Funds ------194

Individual Fund Schedules of Revenues, Expenses and Changes in Fund Equity - Budget (Non-GAAP Budgetary Basis) and Actual - Internal Service Funds Imaging Lab ------196 Central Supplies ------197 Vehicle Maintenance ------198

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LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2010 Table of Contents (continued)

Internal Service Funds (continued)

Telecommunications ------199 Self-Funded Health Insurance------200 Self-Funded Dental Insurance------201 Risk Retention Insurance ------202 Self-Funded Workers’ Compensation ------203 Self-Funded Prescription Drugs ------204 Centralized Drug Testing ------205

Agency Funds Fund Descriptions ------206

Combining Statement of Changes in Assets and Liabilities - All Agency Funds ------208

III. STATISTICAL SECTION Financial Trends: Net Assets by Component - Last Ten Fiscal Years (accrual basis of accounting) ------214

Changes in Net Assets - Last Ten Fiscal Years (accrual basis of accounting) ------216

Fund Balances of Governmental Funds - Last Ten Fiscal Years (modified accrual basis of accounting) ------220

Changes in Fund Balances, Governmental Funds - Last Ten Fiscal Years (modified accrual basis of accounting) ------222

Revenue Capacity: Revenues by Source - Last Ten Fiscal Years ------224 Assessed and Actual Values of Taxable Property - Last Ten Fiscal Years------226 Property Tax Rates - Direct and Overlapping Governments - Last Ten Fiscal Years ------228 Principal Taxpayers - Current and Nine Years Ago------232 Property Tax Levies and Collections - Last Ten Fiscal Years ------234 Special Assessment Levies and Collections - Last Ten Fiscal Years ------236

Debt Capacity: Ratios of Outstanding Debt by Type - Last Ten Fiscal Years------238 Computation of Direct and Overlapping Debt - December 31, 2010 ------240 Pledged Revenue - Last Ten Fiscal Years ------241 Legal Debt Margin Information - Last Ten Fiscal Years------242 Ratios of Net General Obligation Bonded Debt to Assessed Value - Last Ten Fiscal Years - - - - 244 Ratios of Annual Debt Service For General Bonded Debt to Total General Expenditures - Last Ten Fiscal Years ------244

iv LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2010 Table of Contents (continued)

Statistical Section (continued)

Demographic and Economic Information: Demographic Statistics – As of December 31, 2010------246 Principal Employers - Current and Nine Years Ago------247

Operating Information: County Government Employees by Function/Activity - Last Eight Fiscal Years------248 Operating Indicators by Function/Program - Last Nine Fiscal Years ------250

v CAFR/PAFR Squad

This group not only puts together the CAFR and PAFR, but also compiles the property tax duplicate, distributes taxes and other intergovernmental revenue throughout Lucas County, prepares and maintains the levy estimator for each election, while also managing the recording of the County’s assets, liabilities, revenues, and expenses.

The CAFR/PAFR Squad is composed of (top row left to right): Mely Arribas- Public Information Officer, Peter Rancatore-Chief Deputy Auditor, Samuel Olaniran-Chief Accountant, and Karla Hayes-Accounting Specialist. Bottom row left to right: Tom Nichter-Tax Specialist, Shimeako Cole-Staff Accountant, Christopher Falls-Intern.

Photo credits to Matthew Rogacki. Design and layout credits to Mely Arribas.

-vi- OFFICE OF ANITA LOPEZ LUCAS COUNTY AUDITOR

One Government Center www.co.lucas.oh.us/Auditor Suite 600 Phone: 419-213-4296 Toledo, OH 43604-2255 Fax: 419-213-4399

May 27, 2011

LUCAS COUNTY BOARD OF COMMISSIONERS AND CITIZENS OF LUCAS COUNTY

As Auditor of Lucas County, I am pleased to present the Comprehensive Annual Financial Report (CAFR) for the fiscal year ended December 31, 2010.

This report contains basic financial statements, management’s discussion and analysis, supplemental financial statements, and other financial and statistical information which provide a complete and full disclosure of all financial aspects material to Lucas County. This CAFR conforms to accounting principles generally accepted in the United States of America (GAAP) as set forth by the Governmental Accounting Standards Board (GASB).

Responsibility for both the accuracy of the data presented and the completeness and fairness of the presentation, including all disclosures, lies with the management of the County, and in particular, the office of the Lucas County Auditor. In fulfilling this responsibility, the Lucas County Auditor’s Office has prepared the accompanying financial statements, schedules, and tables. We believe this data fairly reflects the financial position of the County and the results of its operations.

This transmittal letter should be read in conjunction with the Management’s Discussion and Analysis, which provides a narrative introduction, overview, and analysis of the basic financial statements.

THE COUNTY

Lucas County was formed by an Act of the Ohio General Assembly on June 20, 1835, in honor of then Governor of Ohio, Robert Lucas. Lucas County’s elected three-member Board of County Commissioners functions as both the legislative and executive branch of the County. Each Commissioner serves a term of four years. In addition to the County Auditor, who serves as chief fiscal officer, there are seven elected administrative officials, each of which operates independently as set forth by Ohio law. These officials are: Clerk of Courts, Coroner, Engineer, Prosecutor, Recorder, Sheriff, and Treasurer. All of these officials serve four-year terms. The following judges are elected on a county-wide basis to oversee the County’s judicial system: Common Pleas Court, Domestic Relations Court, Juvenile Court, Probate Court, and Court of Appeals. Judges are elected to six-year terms.

REPORTING ENTITY AND SERVICES

In conformity with GASB Statement No. 14, all governmental departments, agencies, institutions, commissions, public authorities, and other governmental organizations, for which the County has significant financial accountability, are included in this CAFR for financial reporting purposes. Financial accountability is determined by the County’s ability to appoint a voting majority of the Board, or financial interdependence.

The County provides general governmental services to its citizens which include: public and health assistance, community related services, civil and criminal justice systems, road and bridge maintenance, sewer and water- line construction and maintenance, and other general legislative and administrative support services. The County also operates and maintains the water supply and wastewater treatment systems. A further discussion of the reporting entity and its services may be found in Note 2 of the Notes to the Basic Financial Statements.

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ECONOMIC CONDITION AND OUTLOOK

The County is in the center of a trade area comprised of 14 counties in Northwestern Ohio and Southeastern Michigan with a total population of approximately 1.25 million people. The County lies in the central portion of a triangle formed by the cities of Chicago, Detroit, and Cleveland. The County is in the Toledo Metropolitan Statistical Area (MSA), and approximately one-third of the population of the United States resides within 500 miles of the County.

The County’s economy, historically associated with the glass and automotive industries, has become increasingly diversified, especially in the area of solar and alternative energy. While the County remains the home of four of the nation’s largest glass companies, DaimlerChrysler (Chrysler), General Motors Corporation, and Dana Holding Corporation also continue to be major private employers in the County. In addition, the County has a growing healthcare sector, including two major private hospital employers, ProMedica Health System and Mercy Health Partners, as well as the public Medical Center. Mercy Health Partners has recently announced a $53 million dollar investment in a new healthcare facility within the County. Additionally, private service industries and governmental employers have provided more than three-fourths of the total employment in the Toledo MSA and approximately 70 percent of total payrolls in the County in recent years.

Situated between Chicago and the eastern seaboard, the County also has a significant oil refining presence in the Lucas County community of Oregon. BP Oil Company opened a new quality assurance laboratory and began construction on the $400 million Reformer III Project. Sun Refining and Marketing Company, Inc. continue to operate their refinery facilities in Oregon as well. Both of these companies continue to invest capital dollars in their facilities for expansions, while also upgrading equipment. Additionally, two corporations headquartered in the County, Dana Holding and Owens-Corning, made the 2010 Fortune 500, while numerous other Fortune 500 companies also have locations within or near Lucas County.

Attracting national coverage from Newsweek to the Wall Street Journal, the County is a center for alternative energy innovation. Publicly-traded First Solar has its only North American manufacturing facility located in the City of Perrysburg, just south of the County. First Solar has just completed a $100 million dollar expansion that has doubled the production capacity of this facility. As a part of the University of Toledo’s Science and Technology innovation corridor, Xunlight Corporation continued its development, marketing, and production of revolutionary thin-film solar cell technologies in Toledo. In cooperation with Congresswoman Marcy Kaptur, the County worked with the University of Toledo to make application to NASA and the NASA Glenn Research Center for a $1.1 million solar cell testing and incubator laboratory as part of the University’s Science and Technology Corridor.

Chrysler, the largest manufacturing employer in the County, completed a $1.2 billion investment to construct a 1.1 million square-foot Jeep assembly plant in 2001. The project retained nearly 4,900 jobs, and has prompted additional related economic development activity in the County. Chrysler has also constructed a $30 million combination cross-dock and parts sequencing facility in the County to serve its plants in the Midwest. In 2007, Chrysler, successor to DaimlerChrysler AG, one of the largest manufacturing employers in the County, completed its second major expansion project in the past ten years with its improvement project at the Toledo North and Toledo South Plants. Chrysler is currently in discussions regarding a new expansion of its operations at this Toledo facility.

In 2006, General Motors Corp. (GM) announced a $540 million investment to upgrade equipment and build a 400,000-square-foot addition to the existing 1.8 million square-foot Alexis Road plant in Toledo. In 2007, GM announced an additional $332 million investment at the same Alexis Road plant to build their new front-wheel drive, six-speed transmission. The production for this new line began in 2010.

Meanwhile, the County’s infrastructure continues to be upgraded. Located on Interstate 280 near , the crossing, a six-lane, cable-stayed structure, was completed in 2007. With total construction costs approximating $220 million, the bridge is the largest capital project in the history of the Ohio Department of Transportation. Additionally, the recently completed design work on a $7.2 million improvement project for the cargo hub, including a new cross dock facility and U.S. Customs facility. The associated construction for this project is scheduled to begin in 2011.

-2- In May of 2008, the Toledo-Lucas County Port Authority (Port Authority) acquired 181 acres of former industrial land on the east side of the Maumee River from the Chevron Corporation. This area is now known as the Ironville Dock, and its purpose is to provide additional inventory to site selection professionals. The land has several interesting transportation assets including the only Class I Rail on the Great Lakes East of the Mississippi River, access to a deep water port, and the ability to move heavy loads via truck to the interstate system. In late 2009, the State of Ohio awarded the County $5 million to enhance the transportation assets described above. There has already been one company to commit to the site. This new development is expected to both generate $40 million in capital improvement projects while creating 50 full time positions. The Port Authority also worked very closely with its operator, Midwest Terminals of Toledo, at the General Cargo Facility in terms of development enhancement. In diversifying the development of this area, Midwest Terminals sited several alternative energy companies to this location. These developments are estimated to create more than 60 new full time positions.

Additionally, U.S. Coking Group is reclaiming an industrial brownfield on the border between the cities of Toledo and Oregon for the construction and operations of an $800 million coke plant. Once completed, the facility is expected to employ 150 highly-skilled workers year-round. It is estimated that the construction facet of this facility will employ 1,200 to 1,500 construction workers.

Another recent development is Penn National Gaming, Inc.’s August 12, 2010 groundbreaking of the $250 million dollar “” on a remediated brownfield site in the City of Toledo, as authorized by an amendment to the Ohio Constitution (Article XV, Section 6) and approved by the voters on November 3, 2009. A Penn National affiliate has acquired the 44 acre site for the casino, and the company began construction on the 125,000 square foot facility that will feature up to 3,000 slot machines, 80 gaming tables and 20 poker tables, a parking garage with 2,500 parking spaces, as well as food and beverage outlets, and an entertainment lounge. The facility is estimated to be completed in the second half of 2012. Penn National has estimated that 1,000 temporary jobs will be created during construction of the facility and a substantial number of permanent jobs will be created upon its completion. Under the provisions of the Constitutional amendment, a portion of the gross revenue generated by casinos will be distributed to all eighty-eight counties in Ohio in proportion to each county’s population at the time of the distribution.

MAJOR COUNTY INITIATIVES

Lucas County continues to provide a variety of services required to meet the needs of its citizens in the most cost-effective and efficient manner possible. We look forward to the following significant activities made possible by the citizens of Lucas County and its government:

• The Huntington Center (the Arena), a $100 million multi-purpose arena in downtown Toledo, was completed in 2009 - $5 million under budget - and stands as Lucas County’s signature project. The Arena is financed with a combination of hotel/motel tax collections and net revenues from the , an ECHL hockey team. Located within one block of Fifth Third Field, the highly successful minor league ballpark for which the Arena project is modeled after, the Arena held its public open house on October 3rd and 4th, 2009 and hosted over 10,000 citizens during the two day event. Since opening its doors in October, 2009, the Huntington Center has received widespread support, hosting over 155 events, with continued bookings to host approximately 100 additional events in its second full year of operation. The County has also contracted with SMG to assume day-to-day operations at both the Seagate Convention Centre and the Arena.

o In 2010, Huntington National Bank reached a six-year, $2.1 million naming rights sponsorship agreement with Lucas County that included an additional three, six-year renewal options. If renewed under these terms, these naming rights options have the potential to reach $11 million. Payments that the County receives from naming rights are designated to debt retirement associated with the Arena.

-3- • Lucas County has partnered with the Toledo Arena Sports, Inc. (TASI), a subsidiary of the Toledo Mud Hens Baseball Club, Inc., to secure a sports tenant for the Arena. TASI has announced the name of the arena’s new ECHL hockey tenant, the Toledo Walleye. In the Walleye’s inaugural season of play, it was clear that they had the support of the community, as the Walleye sold over 2,100 season tickets, led the league in souvenir sales, and their total attendance of 226,575 eclipsed the city’s all-time record by nearly 50,000 in over 60 years of Toledo hockey history. TASI is treated as a component unit of Lucas County pursuant to governmental accounting standards.

• As a response to neighborhood decline and the loss of property values as a result of the foreclosure crisis, the Ohio Legislature has granted urban counties the power to create a land reutilization corporation (“LRC”). Modeled after successful efforts that started in Genesse County, Michigan, an Ohio LRC is a community improvement corporation with the power to efficiently acquire vacant and abandoned properties and funding to help remove blight and return the land to productive use. On August 31, 2010, Lucas County became the second county in Ohio, after Cuyahoga County, to incorporate an LRC. The Lucas County Land Reutilization Corporation is funded in part through the receipt of a portion of the penalties and interest collected from delinquent property taxpayers in the County. The Lucas County LRC has one full-time staff member, an expected operating budget in 2011 of $1.5 million, and is treated as a component unit of Lucas County pursuant to governmental accounting standards.

• The Source, Lucas County’s “one stop” job training and business service, continues to outpace other metropolitan counties in services delivered to both companies and individuals. The Source assisted nearly 1,200 different businesses to post jobs resulting in 1,134 placements at an average wage exceeding $10/hour. In addition, 40,897 people used the one-stop’s services, including 10,578 first time users.

• Recognizing how strongly the national foreclosure crisis has impacted the economy, the Commissioners continue their foreclosure prevention efforts, bringing social service agencies, government officials, non-profit providers, and commercial bankers together to coordinate a foreclosure response. The Task Force has not only created a resource portfolio for homeowners facing foreclosure, but has worked with Lucas County Job and Family Services to target foreclosure prevention dollars toward struggling families. The Judges of the Common Pleas Court, in cooperation with the Commissioners, created a full-time foreclosure magistrate position to help homeowners work- out mortgage difficulties with their servicers before litigation.

• As a result of continuing difficult economic conditions and their impact on sales tax revenue, investment income, collection of fees and fines, as well as potential shortfalls in state and federal sources of funding, the Commissioners have worked with elected officials and department heads to develop a budget that is within revenue estimates while continuing to maintain necessary services. The Commissioners worked cooperatively with the collective bargaining units of its employees and negotiated 0% wage increases in light of these tough economic times. Looking forward to 2011, the Commissioners asked all general fund offices to aggressively reduce expenses for the 2011 budget. Further cost controls are continually considered as the county continues to monitor its financial status in the face of a difficult economy.

ACCOUNTING SYSTEM

The County’s day-to-day accounting records are maintained on a basis other than GAAP. For financial reporting purposes, the accounting records for all Governmental Funds are converted to the modified accrual basis, whereby revenues are recognized when measurable and available within the business cycle (within 60 days after year end), and expenditures are recognized when the related fund liability is incurred. The accounting records for the Proprietary Funds and Government-Wide Financial Statement are converted to the accrual basis, whereby revenues are recognized when measurable and earned and expenses are recognized as incurred.

A further discussion of the three methods of accounting (non-GAAP, modified accrual, and accrual) and a reconciliation of budget basis to GAAP basis of accounting may be found in Notes 2 and 13, respectively, of the Notes to the Basic Financial Statements.

-4- BUDGETARY CONTROLS

Under Ohio law, the Lucas County Board of Commissioners must adopt an appropriations budget by January 1 of a given year, or adopt a temporary appropriation measure with final passage of a permanent budget by April 1. No expenditure can be made from any budgetary account without the Certificate of the County Auditor certifying that funds are available or in the process of collection. When a purchase order is issued or a contract is entered into by any County department or agency, the County Auditor encumbers the necessary funds to pay for the expenditure. Contracts or purchase orders are invalid under Ohio law if sufficient funds are not available to permit the County Auditor to certify the transaction. A further discussion of the budgetary accounting system and its controls may be found in Note 2 of the Notes to the Basic Financial Statements.

The County Auditor makes monthly financial reports available to the Board of Commissioners and to all departments and agencies, indicating the monthly and year-to-date expenditures, encumbrances, cash balances, as well as unencumbered balances by fund, department and account.

LONG-TERM FINANCIAL PLANNING AND THE DISTINGUISHED BUDGET PRESENTATION AWARD

Lucas County is committed to maintaining a strong fiscal environment. To achieve this end, it is the goal of the Board of County Commissioners to maintain a minimum of 12% of the general fund available revenue as an unappropriated cash reserve. This reserve is designated as a budget stabilization tool to assist in alleviating financial stress in the event of an economic downturn and to promote a favorable bond rating for the County. In 2010, the County’s uninsured outstanding general obligation bonds were rated “Aa2” by Moody’s Investors Service, and “AA-” by Standard & Poor’s Rating Services. Historically, significant leeway has been maintained for additional general obligation debt within the direct debt limitation.

The Lucas County Office of Management and Budget prepares a five year budget and plan, for which it has received a Distinguished Budget Presentation Award from the Government Finance Officers Association (GFOA) for the last eleven years (2000—2010). The Distinguished Budget Presentation Award is valid for a period of one year, and we believe that our current budget presentation will meet GFOA guidelines, and the County continues to submit its budget to the GFOA to determine our current eligibility for this award. The County’s budget presentation is located online at www.co.lucas.oh.us/omb.

The County also prepares a capital improvements plan, a flexible document that is used to prioritize, rank, and determine the annual allocation of available capital improvement dollars over a five year period. Rankings may move up or down within the plan, based on changing needs assessments and additional project information. It is the policy of the Board of County Commissioners to allocate 8% of the general fund for capital improvement dollars annually and to maintain 8% of the general fund for a capital improvement reserve specifically designated for unanticipated capital needs.

INTERNAL CONTROL

The management of the County is responsible for establishing and maintaining internal control, designed to provide reasonable, but not absolute assurance that the assets of the County are protected from loss, theft, or misuse. Management also ensures that adequate accounting data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The design of the internal control also recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management.

As a recipient of federal and state financial assistance, the County is responsible for ensuring not only that ade- quate internal controls are in place, but also that the County has complied with applicable laws and regulations related to those programs. This internal control is subject to periodic evaluation by management.

-5- INDEPENDENT AUDIT

As part of the annual preparation of a CAFR, the County is subject to an annual independent audit of its basic financial statements, which serves to strengthen the County’s accounting, budgetary, and internal control of its financial and operational systems. After the 2009 fiscal year, the contract of Ernst & Young, LLP expired, and the State of Ohio subsequently instituted a bidding process for new independent auditors, a process that precluded Ernst & Young, LLP. The firm of Spilman, Hills & Heidebrink, Ltd. located in the City of Toledo within Lucas County was awarded a five year audit contract. The unqualified opinion of Spilman, Hills & Heidebrink, Ltd., with respect to the basic financial statements of the County as of, and for the year ended, December 31, 2010, is included on pages 10 and 11 of this report.

CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL AND POPULAR REPORTING

The County prepared its first CAFR in 1984 in accordance with the program guidelines for the Certificate of Achievement for Excellence in Financial Reporting (the Certificate), awarded by the GFOA. Each annual report must also satisfy GAAP and disclose applicable legal compliance requirements. The County has been awarded the Certificate for 26 straight years, 1984—2009. The Certificate is valid for a period of one year. We believe that our current report continues to conform to the stringent guidelines and requirements of the program, and the County continues to submit a CAFR to the GFOA to determine its current eligibility.

The County also prepares a Popular Annual Financial Report (PAFR) in accordance with GFOA guidelines. The County has been awarded a GFOA certificate for its PAFR for 13 straight years, 1997—2009. The PAFR Certificate is valid for a period of one year, and we believe that our current PAFR will meet GFOA guidelines, and are submitting it to the GFOA to determine our current eligibility for this award.

Both of the above financial reports can be located on the County’s Auditor’s website at: www.co.lucas.oh.us/auditor under the “accounting and financial reporting” tab.

ACKNOWLEDGMENTS

This report is the result of the continued cooperation and combined services of the elected officials and management of Lucas County. I would specifically like to thank Bridgette Kabat, Lucas County’s Chief of Staff, for insight into the Economic Outlook and County Initiatives portion of this transmittal. Finally, I would like to express special appreciation for members of my staff who have exercised exceptional proficiency and dedication instrumental in the arduous task of publishing a publication of this magnitude and significance.

Accounting & Tax: Shimeako Cole, Christopher Falls, Karla Hayes, Samuel Olaniran, Thomas Nichter, and Peter Rancatore.

Photography & Public Information: Mely Arribas and Matthew Rogacki.

I appreciate your continued interest in and support of this vital financial reporting function.

Sincerely,

Anita Lopez Lucas County Auditor

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LUCAS COUNTY, OHIO

ELECTED OFFICIALS DECEMBER 31, 2010

Administrators

Anita Lopez------Auditor Bernie Quilter------Clerk of Courts James R. Patrick, M.D.------Coroner Pete Gerken------Commissioner (president) Ben Konop------Commissioner Tina Skeldon Wozniak------Commissioner Keith Earley------Engineer Julia R. Bates------Prosecutor Jeanine Perry------Recorder James A. Telb------Sheriff Wade Kapszukiewicz------Treasurer

Judges

James D. Bates------Common Pleas Court Gary G. Cook------Common Pleas Court Stacy L. Cook------Common Pleas Court Denise Dartt------Common Pleas Court Charles J. Doneghy------Common Pleas Court Ruth Ann Franks------Common Pleas Court Linda J. Jennings------Common Pleas Court James D. Jensen------Common Pleas Court Frederick H. McDonald------Common Pleas Court Gene A. Zmuda------Common Pleas Court David E. Lewandowski------Domestic Relations Court Norman G. Zemmelman------Domestic Relations Court Denise Navarre Cubbon------Juvenile Court Connie Zemmelman------Juvenile Court Jack R. Puffenberger------Probate Court Keila D. Cosme------Sixth District Court of Appeals Peter M. Handwork------Sixth District Court of Appeals Thomas J. Osowik------Sixth District Court of Appeals Mark Pietrykowski------Sixth District Court of Appeals Arlene Singer------Sixth District Court of Appeals

-7- Lucas County Government CITIZENS

COURT OF COMMON PLEAS CLERK OF BOARD OF COUNTY PROBATE JUVENILE GENERAL DOMESTIC AUDITOR TREASURER PROSECUTOR ENGINEER RECORDER CORONER SHERIFF COURTS DIVISION RELATIONS COMMISSIONERS Juvenile Court Real Estate Delinquent Tax Delinquent Tax Tax-Map Administration Auto Title Detention ADMINISTRATOR Administrator Tax Collections Collections Division Center Law Building Enforcement Centralized Youth Jury Clerk of the Treatment Regulation Records Commission Board Center Corrections

Court Services Facilities Work Release, Dog Warden Pretrial, Centralized Drug Child Support Testing Unit Enforcement Sanitary Wastewater DISCREETLY PRESENTED COMPONENT UNITS Agency Engineer Treatment Workforce • Convention and Visitors Bureau, Inc. Development Job and Family • Lucas County Land Reutilization Corporation Solid Waste Agency Services • Lott Industries, Inc. • Preferred Properties, Inc.

Office of -8- Risk • Toledo Arena Sports, Inc. Management & Management Human • Toledo Mud Hens Baseball Club, Inc. Budget Resources Support COUNTY COMMISSIONS Emergency Emergency Services Telephone System Services (E-9-1-1) Veteran AFFILIATED COUNTY AGENCIES Investment County Budget Board of Automatic Data County Record Services Emergency Advisory Board Commission Revision Processing Board Commission Commission Lucas County Toledo Area Soil and Water Medical The Olander Family Includes: Includes: Includes: Includes: Includes: Appointed by: Improvement Sanitary Conservation Services Park System Council Corporation District District Board of Comm. Auditor Auditor Auditor Auditor The Judges of Emergency the Common Clerk of Courts Treasurer Treasurer Treasurer Recorder Toledo Toledo Lucas Management Pleas Court, Area Office of Imagination Zoological County Port Agency Treasurer Prosecutor Pres. of Board Recorder Prosecutor General Trial Aging Station of Comm. Society Authority Clerk of Courts Clerk of Courts Division Rep. of Board of Pres. of Board Toledo-Lucas Regional OSU Lucas County Commissioners of Comm. County Public Combined Cooperative Planning Library Health District Extension Commission Rep. of Common Pleas Court (2) Rep. of Bd. of Elections KEY Rep. of Domestic Relations Court Voted levy provides some or all of the funding

Elected Officials COUNTY BOARDS Administrative Jurisdiction Workforce Adult Probation Board of Law Library Mental Health Board of Children Correctional Investment Resource and Recovery Developmental Elections Services Board County provides some or all of the funding Treatment Facility Board Board Services Board Disabilities -9-

Toledo-Lucas County Public Library Recognized Among Nation’s Best

The view of downtown Toledo taken from the Main Library’s rooftop garden. Photo credits to Mely Arribas.

Caption source: Greater Toledo Convention and Visitors Bureau. http://www.dotoledo.org/

In 2010, the Toledo-Lucas County Public Library was recognized by Library Journal as a STAR Library for its quality level of service. With a rating of 4 out of 5 stars, the Toledo-Lucas County Public Library was recog- nized as one of 258 STAR libraries nationwide, which rated more than 7,400 public libraries total. In addition to being rated a STAR Library, the Toledo-Lucas County Public Library was also awarded a $2.2 million Federal Stimulus grant in 2010 to support a high-speed Internet public computer center at Kent Branch Library and a cyber mobile operated through the Library’s Outreach Services department.

Cindy Amos, of Toledo, and married to Mark Amos the keyboardist/guitarist, listening to Glin- da’s Bubble People listening to “Glinda’s Bubble”, the last of the season’s Brown Bag Concerts at the Main library of the Toledo-Lucas County Public Library in Toledo, Ohio on July 28, 2010. Photo courtesy of The Toledo Blade, credits to Jetta Fraser.

Copies of the County’s CAFRs and PAFRs are available for reference at the Toledo-Lucas County Public Library. Also, the Toledo-Lucas County Public Library distributes a number of PAFRs in the fall of each year.

-12- LUCAS COUNTY, OHIO

MANAGEMENT’S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED DECEMBER 31, 2010

The management’s discussion and analysis of the financial performance of Lucas County (the “County”) provides an overall review of the County’s financial activities for the year ended December 31, 2010. The intent of this discussion and analysis is to look at the County’s financial performance as a whole. Readers should also review the transmittal letter and the basic financial statements to enhance their understanding of the County’s financial performance.

Financial Highlights

Key financial highlights for 2010 are as follows:

• The assets of the County exceeded its liabilities at the close of the year ended December 31, 2010, by $490,826,558 (net assets). Of this amount, $60,870,344 may be used to meet the County’s ongoing obligations to citizens and creditors.

• The County’s total net assets increased by $35,148,993, or 7.71%, from December 31, 2009.

• At the end of the current fiscal year, the County’s governmental funds reported a combined ending fund balance of $138,122,918, an increase of $84,103,530 from the prior year. Of this amount, $118,635,561 is available for spending (unreserved fund balance) on behalf of its citizens.

• At the end of the current year, unreserved fund balance for the General Fund was $27,887,052, which represents a decrease of .56% from the prior year, and represents 25.76% of total general fund expenditures in 2010.

• The County’s total long-term liabilities (including bonds and loans) increased by $53,508,804 during the current year. This was due to the refinancing of short-term construction notes on a long-term basis through the issuance of bonds in 2010.

Overview of the Financial Statements

This annual report consists of a series of financial statements and notes to those statements. These statements are organized so the reader can understand Lucas County as a financial whole or as an entire operating entity. The statements also provide an increasingly detailed look at specific financial conditions.

The County’s basic financial statements are comprised of three components: 1) County-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. In addition to the basic financial statements, this report also contains statistical information that may assist in evaluating the County’s demographics and potential economic activity.

Component units, legally separate organizations for which the County is financially accountable, are discretely presented for the Toledo Mud Hens Baseball Club, Inc., Lott Industries, Inc., Lucas County Land Reutilization Corporation, Preferred Properties, Inc. and Affiliates, Toledo Area Sports, Inc., and the Toledo-Lucas County Convention and Visitor’s Bureau. Separate statements are prepared for each of these component units. To obtain copies of their statements, refer to pages 52 and 53 of this document.

County - wide Financial Statements

The County-wide financial statements are designed to provide readers with a broad overview of the County’s finances in a manner similar to a private-sector business.

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LUCAS COUNTY, OHIO

MANAGEMENT’S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED DECEMBER 31, 2010

Statement of Net Assets and the Statement of Activities

The statement of net assets presents information on all of the County’s assets and liabilities, with the difference between the two reported as net assets. The statement of activities presents information showing how the County’s net assets changed during the current year. These statements include all assets and liabilities using the accrual basis of accounting similar to the accounting used by the private sector companies. This basis of accounting will take into account all of the current year’s revenues and expenses regardless of when the cash is received or paid. These two statements report the County’s net assets and the change in those assets. This change in net assets is important because it tells the reader whether, for the County as a whole, the financial position of the County has improved or diminished. However, in evaluating the overall position of the County, non-financial information such as changes in the County’s tax base and the condition of County capital assets will also need to be evaluated.

In the statement of net assets and the statement of activities, the County is divided into three kinds of activities:

• Governmental Activities - Most of the County’s services are reported in this category including public safety, social services programs, administration, and all departments with the exception of the Water and Sewer Funds and Wastewater Treatment. • Business-Type Activities - These services have a charge based upon the amount of usage. The County charges fees to recoup the cost of the entire operation of our Water and Sewer and Wastewater Treatment Plants, as well as all capital expenses associated with these facilities. • Component Units - The County includes financial data of the Toledo Mud Hens Baseball Club, Inc., Lott Industries, Inc., Lucas County Land Reutilization Corporation, Preferred Properties, Inc. and Affiliates, Toledo Area Sports, Inc., and the Toledo-Lucas County Convention and Visitor’s Bureau. The component units are separate and may buy, sell, lease, and mortgage property in their own name and can sue or be sued in their own name. More information on the component units, including contact information on how to obtain access to their individual financial statements, can be found in Note 2 to the Basic Financial Statements.

The County-wide Financial Statements can be found on pages 23 - 25 of this report.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objects. The County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the County can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Fund financial statements provide detailed information about the County’s major funds. Based on restriction on the use of monies, the County has established many funds which account for the multitude of services provided to our residents. However, these fund financial statements focus on the County’s most significant funds. In the case of Lucas County, the` major funds are the General Fund, Children Services Board Fund, Board of Developmental Disabilities Fund, Mental Health and Recovery Fund, Capital Improvements Fund, Debt Service Fund, Water Supply System Fund, Sewer System Fund, and Wastewater Treatment Fund.

Governmental Funds: Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on current sources and uses of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating government’s near-term financing requirements.

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LUCAS COUNTY, OHIO

MANAGEMENT’S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED DECEMBER 31, 2010

Because the focus of governmental funds is narrower than the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the County’s near-term financial decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The County maintains several individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental statement of revenues, expenditures, and changes in fund balances for the major funds, which were identified earlier. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The governmental fund financial statements can be found on pages 26 - 32 of this report.

The County adopts an annual appropriated budget for all funds requiring a legally adopted budget. In the basic financial statements, budgetary comparison statements have been provided for the General Fund and the major special revenue funds. The budgetary comparison statements can be found on pages 33 - 36 of this report.

Proprietary Funds: The County maintains two different types of proprietary funds: enterprise funds and internal service funds. Enterprise funds are used to report the same functions presented as business- type activities in the government-wide financial statements. The County uses enterprise funds to account for its water and sewer and wastewater treatment operations. Internal service funds are an accounting device used to accumulate and allocate costs internally among the County’s various functions. The County uses internal service funds to account for its self-insurance programs, vehicle maintenance, telephone system, central supplies, and worker’s compensation programs. Because these services predominantly benefit governmental rather than business-type functions, they have primarily been included with governmental activities in the County-wide financial statements. The proprietary fund financial statements can be found on pages 38 - 45 of this report.

Fiduciary Funds: Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the County’s own programs. The County’s fiduciary funds are agency funds. The fiduciary fund financial statement can be found on page 46 of this report.

Component Units: The County has six discretely presented component units as described in Note 2 to the financial statements. Combining statements of the component unit information can be found on pages 47 - 49 of this report.

Notes to the Basic Financial Statements: The notes provide additional information that is essential to a full understanding of the data provided in the County-wide and fund financial statements. The notes to the basic financial statements can be found on pages 51 - 98 of this report.

Other Information: In addition to the basic financial statements and accompanying notes, this report also presents combining and individual fund statements and schedules which can be found on pages 99 - 212 of this report.

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LUCAS COUNTY, OHIO

MANAGEMENT’S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED DECEMBER 31, 2010

County-wide Financial Analysis

As noted earlier, net assets may serve over time as a useful indicator of a County’s financial position. In the case of the County, assets exceeded liabilities by $490,826,558 ($395,063,131 in governmental activities and $95,763,427 in business type activities) as of December 31, 2010. This is an increase of $34,675,402 (9.62%) for governmental activities and an increase of $473,591 (.50%) for business-type activities. By far, the largest portion of the County’s net assets (52.18%) reflects its investment in capital assets, which includes land, buildings, machinery and equipment, and infrastructure, less any related debt used to acquire those assets that is still outstanding. The County uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the County’s investment in its capital assets is reported net of related debt, the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The table below provides a summary of the County’s net assets at December 31, 2010 and 2009:

Net Assets Governmental Business-type Governmental Business-type Activities Activities Activities Activities 2010 2009 2010 2010 2009 2009 Total Total

Assets: Current and other assets $ 391,961,270 $ 18,153,258 $ 395,033,258 $ 17,278,558 $ 410,114,528 $ 412,311,816 Capital assets, net 319,262,002 108,502,158 318,307,304 106,456,627 427,764,160 424,763,931

Total assets 711,223,272 126,655,416 713,340,562 123,735,185 837,878,688 837,075,747

Liabilities: Current and other liabilities 162,688,647 3,418,957 252,857,094 1,105,366 166,107,604 253,962,460 Long-term liabilities 153,471,494 27,473,032 100,095,739 27,339,983 180,944,526 127,435,722

Total liabilities 316,160,141 30,891,989 352,952,833 28,445,349 347,052,130 381,398,182

Net Assets: Invested in capital assets, net of related debt 175,461,604 80,658,885 156,501,240 79,709,579 256,120,489 236,210,819 Restricted 173,835,725 - 162,435,877 - 173,835,725 162,435,877 Unrestricted 45,765,802 15,104,542 41,450,612 15,580,257 60,870,344 57,030,869 Total net assets $ 395,063,131 $ 95,763,427 $ 360,387,729 $ 95,289,836 $ 490,826,558 $ 455,677,565

An additional portion of the County’s net assets (35.42%) represents resources that are subject to restrictions on how they can be used. The remaining balance of unrestricted assets of $60,870,344, or 12.40%, may be used to meet the County’s ongoing obligations to citizens and creditors.

The major variance from 2009 in the above schedule is in the current versus long-term liabilities. This variance is the result of short-term construction notes being issued in 2009 that were considered current liabilities at December 31, 2009. These notes were financed with bonds in 2010 and the bonds are considered long-term liabilities.

As of December 31, 2010, the County is able to report positive net asset balances in both the governmental and business-type activities of $395,063,131 and $95,763,427, respectively. The table on page 17 provides a summary of the changes in net assets for the year ended December 31, 2010.

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LUCAS COUNTY, OHIO MANAGEMENT’S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED DECEMBER 31, 2010

The table below shows the changes in net assets for fiscal year 2010 and 2009. For 2009, governmental activities capital grants and contributions program revenue and taxes general revenue have been reclassified to conform to 2010 presentation and business-type activities charges for services program revenue and taxes general revenue have been reclassified to conform to 2010 presentation.

Change i n Net Assets

Governmental Business-type Governmental Business-type Activities Activities Activities Activities 2010 2009 Revenues 2010 2010 2009 2009 Total Total Program revenues: Charges for services and sales $ 40,509,871 $ 10,895,247 $ 37,914,232 $ 6, 756,435 $ 51,405,118 $ 44,670,667 Operating grants and contribut ions 222,284,059 151,415 218,007,672 7,250 222,435,474 218,014,922 Capital grants and contributions 6,362,043 548,088 3,937,891 - 6,910,131 3,937,891 Total program revenues 269,155,973 11,594,750 259,859,795 6, 763,685 280,750,723 266,623,480 General revenues: Taxes 164,893,749 - 166,735,340 - 164,893,749 166,735,340 Investment i ncome 4,957,751 - 5,057,391 - 4,957,751 5,057,391 Grant s, contributions and charges not restricted to specific programs 26,653,179 - 43,127,067 - 26,653,179 43,127,067 Other 27,986,962 8,140,603 31,997,326 4, 625,648 36,127,565 36,622,974 Total general revenues 224,491,641 8,140,603 246,917,124 4, 625,648 232,632,244 251,542,772 Total revenues 493,647,614 19,735,353 506,776,919 11,389,333 513,382,967 518,166,252 Expenses Program Expenses: Legislative and executive 43,523,364 - 50,480,235 - 43,523,364 50,480,235 Judicial system 57,513,591 - 59,232,636 - 57,513,591 59,232,636 Public safety 75,890,806 - 73,037,688 - 75,890,806 73,037,688 Public works 22,753,282 - 15,936,004 - 22,753,282 15,936,004 Health 134,793,714 - 139,888,775 - 134,793,714 139,888,775 Human services 102,068,218 - 132,053,097 - 102,068,218 132,053,097 Conservation and recreation 16,715,134 - 9,266,214 - 16,715,134 9,266,214 Interest and fiscal charges 5,714,103 - 5,619,800 - 5,714,103 5,619,800 Ot her - - 2,656,475 - - 2,656,475 Water supply system - 4,266,175 - 2,871,832 4,266,175 2,871,832 Waste water treatment - 5,221,425 - 4,698,605 5,221,425 4,698,605 Sewer system - 2,904,417 - 3,096,660 2,904,417 3,096,660 Sanitary engineer - 4,530,538 - 4,417,503 4,530,538 4,417,503 Stormwater utility - 66,123 - 259,004 66,123 259,004 Sol id waste - 1,767,265 - 2,661,847 1,767,265 2,661,847 Parking facilities - 505,819 - 570,280 505,819 570,280 Total expenses 458,972,212 19,261,762 488,170,924 18,575,731 478,233,974 506,746,655 Increase (decrease) in net assets before transfers 34,675,402 473,591 18,605,995 (7,186,398) 35,148,993 11,419,597 Transfer s - - (784,023) 784,023 - - Increase (decrease) in net assets 34,675,402 473,591 17,821,972 (6,402,375) 35,148,993 11,419,597 Net asset s at beginning of year 360,387,729 95,289,836 342,565,757 101, 692,211 455,677, 565 444,257,968 Net asset s at end of year $ 395,063,131 $ 95,763,427 $ 360,387,729 $ 95, 289,836 $ 490,826, 558 $ 455,677,565

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LUCAS COUNTY, OHIO

MANAGEMENT’S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED DECEMBER 31, 2010

Governmental Activities

Health accounts for $134,793,714 of the $458,972,212 total expenses for governmental activities, or 29.37% of total expenses. The decrease of $5,095,061, or 3.64%, from prior year was due to a reduction in programs and services coupled with cost cutting measures implemented by the County. The next largest program is Human Services, accounting for $102,068,218, which represents 22.24% of total governmental expenses. This is a decrease of 22.71% from the prior year and includes a decrease in expenses related to both the Job and Family Services Fund and the Children Services Board Fund. The primary cause of the decrease stems from reduced intergovernmental funding in 2010 which resulted in cost cutting measures being implemented to offset the reduced funding. Expenditures were closely monitored as services were reduced in 2010.

Tax revenue accounts for $164,893,749 of the $493,647,614 total revenue for governmental activities, or 33.4% of total revenue. Tax revenue decreased $1,841,591, or 1.10%, from the prior year partially due to the phase out of the tangible personal property tax.

Operating grants and contributions were the largest component of program revenue accounting for $222,284,059, or 45.03% of total governmental revenue. Operating grants and contributions increased $4,420,552, or 2.03%, due to an increase in grant funding received for Health and Human Services programs. On the modified accrual basis of accounting, the major recipients of intergovernmental revenue were the Mental Health Recovery Board Fund receiving $52,215,846, the Job and Family Services Fund receiving $41,391,635, the Board of Developmental Disabilities Fund receiving $29,219,373, the Children Services Board Fund receiving $25,666,110, the Motor Vehicle and Gas Tax Fund receiving 15,317,332, the Community MR/RES Services Fund receiving $9,700,000, the Workforce Development Fund receiving $9,589,623, the Child Support Enforcement Agency Fund receiving $9,374,748 and the Community Development Grant Fund receiving $9,669,554. The total operating grants related to these funds/departments were $202,144,221, or 90.94%, of total operating grants and contributions.

The County’s direct charges to users of governmental services made up $40,509,871, or 8.21% of total governmental revenue. These charges are for fees for real estate transfers, fees associated with the collection of property taxes, fines and forfeitures related to judicial activity, rent, and licenses and permits associated with building inspectors. The revenue from these charges increased $2,595,639, or 6.85%, from 2009.

Business-type Activities

The net assets for the business-type activities for the County increased by $473,591 during the year 2010 primarily due to increased operating revenues that offset an increase in overall expenses. During 2010, total revenues increased 73.28% while total expenses increased only 3.69%. Major revenue sources were charges for service of $10,895,247, and other revenue of $8,140,603 that resulted from reimbursements on various projects. Charges for services revenue increased by 61.91% primarily due to an increase in revenues generated by the Wastewater Treatment Fund.

Financial Analysis of the County’s Funds

The County uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

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LUCAS COUNTY, OHIO MANAGEMENT’S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED DECEMBER 31, 2010

Governmental Funds

The focus of the County’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the County’s financing requirements. In particular, unreserved fund balance may serve as a useful measure of the County’s net resources available for spending at the end of the fiscal years.

The General Fund is the chief operating fund of the County. At the end of the current fiscal year, unreserved fund balance of the General Fund was $27,887,052 while total fund balance reached $28,364,703. This is a decrease of .56% and 2.33%, respectively. As a measure of the General Fund’s liquidity, it may be useful to compare both unreserved fund balance and total fund balance to total fund expenditures. Unreserved fund balance represents 25.76% to total 2010 General Fund expenditures, while total fund balance represents 26.20% of that same amount. The fund balance of the County’s General Fund decreased by $676,068 during the current fiscal year as the County continued to take measures to control its costs during a difficult economic period.

Key factors in this decrease are as follows:

• Total revenues increased $2,252,693, or 1.79% as compared to 2009. In the detail, the major increase of $3,733,011 occurred in sales taxes. Sales taxes increased as the economic conditions plaguing the County and the State of Ohio improved over 2009. Property tax revenues decreased $1,411,442 due to the lower collections resulting from a depressed real estate market. Other significant revenue items such as investment income, intergovernmental, and charges for services remained comparable to prior year.

• Expenditures decreased $9,386,151, or 8.00%, as the County implemented cost cutting measures in an effort to help offset relatively flat revenues. The primary areas of decrease were in judicial operations ($2,547,328), public safety operations ($3,988,592) and other ($2,044,796). All other expenditure line items remained comparable to the prior year.

• Transfers out to other funds decreased $1,618,754 from 2009 to 2010.

The Debt Service Fund has an unreserved fund balance of $8,399,595. The Debt Service Fund balance increased by $8,934,750 from a deficit balance of ($520,155) at December 31, 2009, primarily due to the repayment of short-term construction notes previously reported as a fund liability of the Debt Service Fund. During 2010, the County obtained long-term financing of the notes. In addition, the Debt Service Fund reported an increase in special assessment revenue of $2,252,480 due to increased collections.

The Capital Improvements Fund had a fund deficit of ($13,212,999). This fund deficit is partially due to the reporting of $27,715,000 in construction notes payable as a fund liability. The Capital Improvements Fund deficit improved by $66,009,823 from ($79,222,822) to ($13,212,999) during 2010 as the County repaid $97,305,000 in short-term construction notes previously reported as a fund liability by obtaining long-term financing of the notes. Expenditures in the Capital Improvements Fund decreased $52,523,350 as the County completed major construction projects in 2009. Revenues of the Capital Improvements Fund decreased $8,521,375 primarily due to refunds and reimbursements related to construction projects which are reported in other revenue.

The other major governmental funds of the County are the Children Services Board Fund, the Board of Developmental Disabilities Fund and Mental Health and Recovery Fund.

The fund balance of the Children Services Board Fund decreased $1,093,932 to $17,434,843. Property tax revenues decreased by 3.91% while intergovernmental revenues increased by 14.82%. The Children Services Board Fund received more State and Federal funding in 2010 versus 2009. Expenditures were reduced by $677,905, or 1.56%, as fewer services were offered and cost cutting measures continued from the prior year. For 2010, total expenditures exceeded total revenues by $1,093,932. This was an improvement over 2009 when total expenditures exceeded total revenues by $3,582,328.

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LUCAS COUNTY, OHIO

MANAGEMENT’S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED DECEMBER 31, 2010

The fund balance of the Board of Developmental Disabilities Fund increased $2,702,284 to $30,636,955. Property tax revenues decreased by 8.42% while intergovernmental revenues decreased by 3.31%. Expenditures were reduced by $870,863, or 1.40%, as cost cutting measures were implemented to help offset the decrease in revenues. For 2010, total revenues exceeded total expenditures by $2,702,284. This was a reduction from 2009 when total revenues exceeded total expenditures by $6,089,854.

The fund balance of the Mental Health and Recovery Fund increased $3,075,674 to $9,691,612. Property tax revenues decreased by 7.16% while intergovernmental revenues increased by 9.88%. Expenditures were reduced by $1,054,700, or 1.74%, as all programs and services were subject to cost cutting measures. For 2010, total revenues exceeded total expenditures by $3,075,674. This was an improvement from 2009 when total expenditures exceeded total revenues by $1,866,892.

Enterprise Funds

The County’s enterprise funds provide the same type of information found in the government-wide financial statements, but in more detail.

Net assets of the Water Supply System Fund at the end of the year amounted to $38,354,909, the Wastewater Treatment Fund amounted to $15,005,743, and the Sewer System Fund amounted to $37,703,327. The total change in net assets for these funds included a decrease of $2,331,056, an increase of $2,848,389, and a decrease of $220,841, respectively.

Operating revenues of the Water Supply System Fund, Wastewater Treatment and Sewer System Fund increased $777,864, $4,062,869 and $1,491,137, respectively. Operating expenses of the Water Supply System Fund increased $622,550, the Wastewater Treatment Fund increased $514,631 and Sewer System Fund decreased $902,875. For 2010, the operating loss of the Water Supply System Fund was ($1,484,531) which represents an improvement of $155,314 over the operating loss of ($1,639,845) reported for 2009. For 2010, the operating income of the Wastewater Treatment Fund was $3,892,600 which represents an increase of $3,548,238 over the operating income of $344,362 reported for 2009. For 2010, the operating loss of the Sewer System Fund was ($199,084) which represents an improvement of $2,394,012 over the operating loss of ($2,593,096) reported for 2009.

General Fund Budgetary Highlights

Final budgeted revenues did not change from the original budget amounts. Actual revenues were $3,899,378 less than reported in the final budget. The County received $2,080,333, $3,071,620 and $432,452 less in sales tax revenue, charges for services revenue and investment income, respectively, than in the final budget. These decreases were partially offset by better than expected intergovernmental revenues of $1,432,438.

Final budgeted expenditures were $2,890,940, or 2.51%, lower than original budgeted expenditures. Actual expenditures were $1,613,643 less than the final budget. Judicial functions reported the largest positive variance with the final budget of $1,012,141 followed by legislative and executive operations which reported a positive variance of $450,019. The actual expenditures for all other functions remained comparable to the final budgeted amounts.

In the original budget, the County budgeted to transfer out $18,829,221 to other funds. This amount was increased to $20,991,403 in the final budget. There was also an advance to other funds in the amount of $114,179. Actual transfers out for 2010 were $20,579,771 which resulted in a positive variance from the final budget of $411,632.

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LUCAS COUNTY, OHIO MANAGEMENT’S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED DECEMBER 31, 2010

Capital Assets and Debt Administration

Capital assets: The County’s capital assets for its governmental and business type activities as of December 31, 2010, amounts to $427,764,160 (net of accumulated depreciation). The amount of net assets, invested in capital assets, net of related debt to acquire the assets was $256,120,489 at December 31, 2010. Capital assets include land, buildings structures and improvements, furniture, fixtures equipment, and infrastructure. The total increase in the County’s capital assets for the current fiscal year was 0.70% (a 0.30% increase for governmental activities and a 1.92% increase for business- type activities.)

Major capital asset events during the current fiscal year included the following:

• Expended approximately $9.4 million on construction projects that are currently in progress at year end. These projects include both construction and infrastructure projects. During 2010, the County completed projects of approximately $8.7 million.

Additional information on the County’s capital assets can be found in Note 8.

Long-term debt: At the end of the current fiscal year, the County had total bonded debt outstanding of $114,364,800. Of this total, $87,500,000 is general obligation bonds backed by the full faith and credit of the government, $16,116,500 is special assessment debt for which the government is liable in the event of default by the property owners subject to the assessment, $10,045,000 are non-tax revenue bonds and $703,300 are revenue bonds. Repayment of revenue bonds is secured by the revenue generated by the project. The County also had outstanding Ohio Water Development Authority (OWDA) loans of $24,388,418, and Ohio Public Works Commission (OPWC) loans of $3,631,339.

In addition to the long-term debt, the County has $27,715,000 in short-term construction notes outstanding. These notes bear interest rates of 1.125% - 1.88% and mature in 2011.

The County maintained 'AA-' and 'A1' ratings from both Fitch and Moody’s respectively, for general obligation debt, and improved to an 'AA-' rating from Standard & Poor’s. The ratings for the baseball stadium bonds were also upgraded by Standard & Poor’s from an 'A' to an 'A+', and maintained at an 'A2' from Moody’s and an 'A+' from Fitch.

The County’s total bonded debt increased by $59,153,200 during the fiscal year. State statutes limit the amount of unvoted general obligation debt the County may issue to one percent of its total assessed valuation. The current unvoted legal debt margin for Lucas County is $66.036 million. Additional information on the County’s long-term debt can be found in Note 10 and information on the short-term notes can be found in Note 9.

Economic Factors and Next Year’s Budgets and Rates

The unemployment rate for the County is currently 11.3%, which is a decrease from the rate of 12.2% a year ago. The state average unemployment rate was 10.1%, and the national average was 9.6%.

Inflationary trends in the region compare favorably to national indices. These factors were considered in preparing the County’s budget for the 2011 fiscal year.

At the end of the current fiscal year, unreserved fund balance in the General Fund, on the modified accrual basis of accounting, was $27,887,052. The County reduced departmental requests for funding and prepared its 2011 budget without appropriating unreserved fund balance, and without an increase in taxes or an increase in rates in the enterprise funds.

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LUCAS COUNTY, OHIO

MANAGEMENT’S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED DECEMBER 31, 2010

Request for Information

This financial report is designed to provide a general overview of Lucas County’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report, or requests for additional financial information should be addressed to:

Anita Lopez, Lucas County Auditor One Government Center, Suite 600 Toledo, OH 43604-2255 (419) 213-4406

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LUCAS COUNTY, OHIO

STATEMENT OF NET ASSETS DECEMBER 31, 2010

Primary Government

Governmental Business-type Component Activities Activities Total Units Assets: Equity in pooled cash and investments . . . . . $ 191,156,456 $ 12,681,376 $ 203,837,832 $ 20,788,494 Cash in segregated accounts ...... 3,567,228 - 3,567,228 - Receivables (net of allowances for uncollectibles): Sales taxes...... 18,496,429 - 18,496,429 - Real property and other taxes ...... 87,437,237 - 87,437,237 - Accounts...... 3,053,526 5,503,526 8,557,052 5,016,149 Special assessments ...... 24,557,552 - 24,557,552 - Accrued interest ...... 467,080 - 467,080 - Due from other governments...... 61,705,702 34,356 61,740,058 - Loans receivable...... 2,624 - 2,624 - Materials and supplies inventory...... 664,744 45,149 709,893 311,486 Prepayments ...... 29,688 - 29,688 302,397 Other assets ...... - - - 580,286 Unamortized bond issue costs ...... 711,855 - 711,855 - Internal balance ...... 111,149 (111,149) - - Capital assets: Nondepreciable capital assets ...... 37,990,085 3,051,705 41,041,790 4,963,071 Depreciable capital assets, net...... 281,271,917 105,450,453 386,722,370 18,262,691 Total capital assets, net...... 319,262,002 108,502,158 427,764,160 23,225,762

Total assets ...... 711,223,272 126,655,416 837,878,688 50,224,574

Liabilities: Accounts payable...... 16,355,337 1,698,528 18,053,865 1,313,421 Accrued liabilities ...... - - - 5,411,599 Accrued wages and benefits payable ...... 6,478,708 178,678 6,657,386 - Due to other governments ...... 2,513,340 71,918 2,585,258 194,315 Accrued interest payable ...... 1,247,379 4,833 1,252,212 - Notes payable...... 27,715,000 1,465,000 29,180,000 - Unearned revenue ...... 108,378,883 - 108,378,883 3,288,294 Long-term liabilities: Due within one year ...... 25,238,362 1,750,095 26,988,457 846,736 Due in more than one year...... 128,233,132 25,722,937 153,956,069 1,483,506

Total liabilities ...... 316,160,141 30,891,989 347,052,130 12,537,871

Net assets: Invested in capital assets, net of related debt ...... 175,461,604 80,658,885 256,120,489 21,784,706 Restricted for: Debt service ...... 7,933,640 - 7,933,640 - Capital projects ...... 14,486,867 - 14,486,867 - Human services programs ...... 20,704,738 - 20,704,738 - Public works projects ...... 12,525,780 - 12,525,780 - Health programs ...... 70,241,798 - 70,241,798 11,384,970 Legislative and executive...... 21,938,323 - 21,938,323 - Public safety ...... 20,429,517 - 20,429,517 - Judicial ...... 3,569,496 - 3,569,496 - Conservation and recreation programs . . . . 2,005,566 - 2,005,566 - Unrestricted ...... 45,765,802 15,104,542 60,870,344 4,517,027

Total net assets ...... $ 395,063,131 $ 95,763,427 $ 490,826,558 $ 37,686,703

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 23 - LUCAS COUNTY, OHIO

STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2010

Program Revenues

Charges for Operating Grants Capital Grants Expenses Services and Sales and Contributions and Contributions Governmental activities: General government: Legislative and executive...... $ 43,523,364 $ 15,762,345 $ 1,597,107 $ - Judicial...... 57,513,591 8,993,639 11,979,236 - Public safety...... 75,890,806 5,345,371 17,427,211 - Public works...... 22,753,282 2,931,178 15,344,390 5,454,939 Health...... 134,793,714 7,446,593 96,167,555 - Human services...... 102,068,218 30,727 78,115,421 21,300 Conservation and recreation ...... 16,715,134 18 1,653,139 885,804 Interest and fiscal charges ...... 5,714,103 - - - Total governmental activities ...... 458,972,212 40,509,871 222,284,059 6,362,043

Business-type activities: Water supply system ...... 4,266,175 713,330 5,877 166,928 Wastewater treatment ...... 5,221,425 6,687,606 - - Sewer system...... 2,904,417 350,594 141,901 381,160 Sanitary engineer ...... 4,530,538 1,277,765 3,637 - Stormwater utility ...... 66,123 - - - Solid waste ...... 1,767,265 1,618,706 - - Parking facilities...... 505,819 247,246 - - Total business-type activities ...... 19,261,762 10,895,247 151,415 548,088

Total Primary Government...... $ 478,233,974 $ 51,405,118 $ 222,435,474 $ 6,910,131

Component Units: Lott Industries, Inc...... $ 11,371,549 $ 2,958,679 $ 7,251,066 $ - Lucas County Land Reutilization Corporation . 17,853 - - - Preferred Properties, Inc & Affiliates...... 1,754,445 1,046,165 3,570,889 - Toledo-Lucas County Convention and Visitors Bureau ...... 7,005,904 4,704,796 1,302,381 - Toledo Arena Sports, Inc...... 6,760,100 6,756,855 - - Toledo Mud Hens Baseball Club, Inc...... 10,437,265 11,697,987 - - Total component units ...... $ 37,347,116 $ 27,164,482 $ 12,124,336 $ - General revenues: Property taxes ...... Sales taxes ...... Other taxes ...... Grants and entitlements not restricted to specific programs...... Investment earnings ...... Miscellaneous ...... Total general revenues......

Special item - forgiveness of debt ...... Total general revenues and special items ......

Change in net assets...... Net assets at beginning of year ...... Net assets at end of year...... SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 24 - Net (Expense) Revenue and Changes in Net Assets Primary Government Governmental Business-type Component Activities Activities Total Units

$ (26,163,912) $ - $ (26,163,912) $ - (36,540,716) - (36,540,716) - (53,118,224) - (53,118,224) - 977,225 - 977,225 - (31,179,566) - (31,179,566) - (23,900,770) - (23,900,770) - (14,176,173) - (14,176,173) - (5,714,103) - (5,714,103) - (189,816,239) - (189,816,239) -

- (3,380,040) (3,380,040) - - 1,466,181 1,466,181 - - (2,030,762) (2,030,762) - - (3,249,136) (3,249,136) - - (66,123) (66,123) - - (148,559) (148,559) - - (258,573) (258,573) - - (7,667,012) (7,667,012) -

(189,816,239) (7,667,012) (197,483,251) -

- - - (1,161,804) - - - (17,853) - - - 2,862,609

- - - (998,727) - - - (3,245) - - - 1,260,722 - - - 1,941,702

92,211,038 - 92,211,038 - 68,196,018 - 68,196,018 - 4,486,693 - 4,486,693 -

26,653,179 26,653,179 - 4,957,751 4,957,751 246,355 27,986,962 8,140,603 36,127,565 568,060 224,491,641 8,140,603 232,632,244 814,415

- - - 4,450,469 224,491,641 8,140,603 232,632,244 5,264,884

34,675,402 473,591 35,148,993 7,206,586 360,387,729 95,289,836 455,677,565 30,480,117 $ 395,063,131 $ 95,763,427 $ 490,826,558 $ 37,686,703

- 25 - LUCAS COUNTY, OHIO

BALANCE SHEET GOVERNMENTAL FUNDS DECEMBER 31, 2010

Board of Mental Health Children Developmental General and Recovery Services Board Disabilities Assets: Equity in pooled cash and investments...... $ 17,420,977 $ 4,684,771 $ 19,509,728 $ 31,280,524 Cash in segregated accounts ...... 3,567,228 - - - Receivables (net of allowances for uncollectibles): Sales taxes ...... 18,496,429 - - - Real property and other taxes ...... 13,206,813 9,872,720 15,204,862 28,385,177 Accounts ...... 335,689 1,917 818 - Special assessments...... 4,124 - - - Interfund loans...... 114,179 - - - Accrued interest ...... 467,080 - - - Due from other governments...... 6,141,318 31,681,355 4,428,089 11,120,758 Loans receivable...... - - - - Materials and supplies inventory ...... - - - - Total assets ...... $ 59,753,837 $ 46,240,763 $ 39,143,497 $ 70,786,459

Liabilities: Accounts payable...... $ 2,016,648 $ 5,010,581 $ 625,276 $ 1,338,611 Accrued wages and benefits payable ...... 2,938,810 39,058 737,497 1,016,465 Due to other governments ...... 1,070,396 14,281 301,480 419,795 Due to other funds ...... 42,237 787 11,261 - Notes payable ...... - - - - Accrued interest payable ...... - - - - Deferred revenue ...... 12,651,097 22,010,340 5,431,208 10,007,131 Unearned revenue ...... 12,669,946 9,474,104 14,601,932 27,367,502 Total liabilities ...... 31,389,134 36,549,151 21,708,654 40,149,504

Fund balances: Reserved for encumbrances ...... 477,651 349 1,053,620 3,691,827 Reserved for supplies inventory ...... - - - - Unreserved, undesignated, reported in: General fund...... 27,887,052 - - - Special revenue funds ...... - 9,691,263 16,381,223 26,945,128 Debt service fund ...... - - - - Capital projects funds ...... - - - -

Total fund balances (deficit) ...... 28,364,703 9,691,612 17,434,843 30,636,955

Total liabilities and fund balances ...... $ 59,753,837 $ 46,240,763 $ 39,143,497 $ 70,786,459

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 26 - Nonmajor Total Debt Capital Governmental Governmental Service Improvements Funds Funds

$ 7,945,555 $ 14,418,857 $ 60,573,809 $ 155,834,221 - - - 3,567,228

- - - 18,496,429 - - 20,767,665 87,437,237 796,015 643,040 1,112,266 2,889,745 24,553,428 - - 24,557,552 - - - 114,179 - - - 467,080 - - 8,334,182 61,705,702 - - 2,624 2,624 - - 633,952 633,952 $ 33,294,998 $ 15,061,897 $ 91,424,498 $ 355,705,949

$ 250 $ 344,726 $ 5,542,302 $ 14,878,394 - - 1,714,142 6,445,972 - 804 692,814 2,499,570 - - 52,432 106,717 - 27,715,000 - 27,715,000 - 214,366 - 214,366 552,058 - 6,692,295 57,344,129 24,328,095 - 19,937,304 108,378,883 24,880,403 28,274,896 34,631,289 217,583,031

15,000 722,451 12,892,507 18,853,405 - - 633,952 633,952

- - - 27,887,052 - - 43,266,750 96,284,364 8,399,595 - - 8,399,595 - (13,935,450) - (13,935,450)

8,414,595 (13,212,999) 56,793,209 138,122,918

$ 33,294,998 $ 15,061,897 $ 91,424,498 $ 355,705,949

- 27 - LUCAS COUNTY, OHIO

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET ASSETS OF GOVERNMENTAL ACTIVITIES DECEMBER 31, 2010

Total governmental fund balances $ 138,122,918

Amounts reported for governmental activities on the statement of net assets are different because:

Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds. 319,262,002

Other long-term assets are not available to pay for current- period expenditures and therefore are deferred in the funds. Sales tax receivable $ 7,273,387 Real property taxes receivable 5,879,884 Accounts receivable 4,154,949 Intergovernmental receivable 39,680,043 Special assessments receivable 93,176 Accrued interest receivable 262,690 Total 57,344,129

Internal service funds are used by management to charge the cost of insurance and other services to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net assets, less $148,614 net capital assets included above as capital assets used in governmental activities and $94,328 for compensated absences and $29,092 for capital leases included below. 23,925,521

On the statement of net assets, interest is accrued on outstanding bonds and notes payable, whereas in governmental funds, interest is accrued when due. (1,033,013)

Unamortized bond issuance costs represent deferred charges which do not provide current financial resources and, therefore, are not reported in governmental funds. 711,855

Unamortized premiums on bond issuances are not recognized in governmental funds. (453,484)

Unamortized discounts on bond issuances are not recognized in governmental funds. 32,831

When consolidating internal service funds, the portion of the operating income or loss allocated to business-type activities is eliminated from the governmental activities and is reported as a component of internal balance. (6,406)

Long-term liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in the funds. Compensated absences (20,178,477) Capital lease payable (105,678) Landfill obligations (7,000,000) Bonds payable (114,364,800) OPWC loans payable (1,194,267) Total (142,843,222)

Net assets of governmental activities $ 395,063,131

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 28 - Lucas County Children Services

The Children Services Board fund qualifies as a “major fund” pursuant to GASB 34’s major fund determination test based upon its substantial amount of assets and liabilities relative to the entire amount of assets and li- abilities held at the County. Therefore, its assets and liabilities are presented separately on the County’s balance sheet for its governmental funds on pages 26 and 27 of the CAFR with the County’s other major funds.

Lucas County Children Services recognized Lucas County Children Services caseworkers November 2010 as National Adoption Month and staff reached out to the community for by staffing a phone bank at WUPW-TV/Fox 36. National Social Work Month in March 2010 by They took calls from local residents interested volunteering at the Toledo Seagate Food Bank. in learning about foster care and adoption.

Lucas County Children Services Supervisor Child Abuse Prevention Month Essay Contest Brian Woods makes an important point at the winners Savannah Elizondo, left, and Jarrett agency’s Fatherhood Summit, held in September Gleason, center, help Lucas County Children 2010. The goal of the summit was to empower Services security officer Dick Witter, right, raise fathers to be active in their children’s lives. the child memorial flag during the agency’s annual Child Memorial, held in April 2010. Photos and captions courtesy of Lucas County Children Services.

-29- LUCAS COUNTY, OHIO

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010

Board of Mental Health Children Developmental General and Recovery Services Board Disabilities Revenues: Sales taxes...... $ 68,074,116 $ - $ - $ - Property taxes ...... 13,888,112 10,354,471 15,919,008 29,981,598 Lodging taxes ...... - - - - Charges for services...... 11,771,720 1,520 138 4,410,559 Licenses and permits ...... 24,668 - - - Fines and forfeitures...... 206,989 - - - Intergovernmental ...... 26,610,658 52,215,846 25,666,110 29,219,373 Special assessments ...... 35,696 - - - Investment income...... 4,687,055 - - 214 Rental income ...... 1,489,340 - - - Other...... 1,372,416 24,808 - 489,493 Total revenues...... 128,160,770 62,596,645 41,585,256 64,101,237

Expenditures: Current: General government: Legislative and executive ...... 24,390,120 - - - Judicial...... 41,802,306 - - - Public safety ...... 38,492,196 - - - Public works ...... 242,538 - - - Health ...... 916,303 59,520,971 - 61,398,953 Human services...... 1,588,005 - 42,679,188 - Conservation and recreation ...... 300,295 - - - Capital outlay ...... - - - - Other ...... 522,205 - - - Debt service: Principal retirement...... 2,470 - - - Interest and fiscal charges ...... 629 - - - Bond issuance costs ...... - - - - Note issuance costs...... - - - - Total expenditures ...... 108,257,067 59,520,971 42,679,188 61,398,953

Excess (deficiency) of revenues over (under) expenditures ...... 19,903,703 3,075,674 (1,093,932) 2,702,284

Other financing sources (uses): Bonds issued ...... - - - - Refunded bonds redeemed ...... - - - - Capital lease transaction...... - - - - Transfers in ...... - - - - Transfers (out)...... (20,579,771) - - - Premium on refunding bond issuance . . . . - - - - Premium on note issuance...... - - - - Total other financing sources (uses). . . . . (20,579,771) - - -

Net change in fund balances ...... (676,068) 3,075,674 (1,093,932) 2,702,284

Fund balances (deficit) at beginning of year. 29,040,771 6,615,938 18,528,775 27,934,671 Fund balances (deficit) at end of year . . . . $ 28,364,703 $ 9,691,612 $ 17,434,843 $ 30,636,955

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 30 - Nonmajor Total Debt Capital Governmental Governmental Service Improvements Funds Funds

$ - $ - $ - $ 68,074,116 - - 21,729,774 91,872,963 - - 4,486,693 4,486,693 299,344 13,197 19,417,944 35,914,422 - - 785,432 810,100 - - 466,796 673,785 5,936 1,298,665 111,608,436 246,625,024 2,481,799 675,953 - 3,193,448 - 1,169 6,623 4,695,061 261,174 901,970 265,105 2,917,589 7,676,067 8,543,685 9,869,064 27,975,533 10,724,320 11,434,639 168,635,867 487,238,734

55,035 - 13,034,748 37,479,903 - - 18,676,962 60,479,268 - - 37,566,384 76,058,580 - - 21,753,517 21,996,055 - - 12,866,391 134,702,618 - - 57,292,778 101,559,971 - - 16,246,260 16,546,555 - 7,420,861 68,224 7,489,085 - - 45,204 567,409

4,386,800 615,000 454,210 5,458,480 3,501,797 1,311,831 3,927 4,818,184 135,000 500,061 - 635,061 - 67,431 - 67,431 8,078,632 9,915,184 178,008,605 467,858,600

2,645,688 1,519,455 (9,372,738) 19,380,134

10,045,000 68,320,000 - 78,365,000 (14,210,000) - - (14,210,000) - - 68,224 68,224 10,454,062 1,950,196 14,455,513 26,859,771 - (6,330,000) - (26,909,771) - 392,263 - 392,263 - 157,909 - 157,909 6,289,062 64,490,368 14,523,737 64,723,396

8,934,750 66,009,823 5,150,999 84,103,530

(520,155) (79,222,822) 51,642,210 54,019,388 $ 8,414,595 $ (13,212,999) $ 56,793,209 $ 138,122,918

- 31 - LUCAS COUNTY, OHIO

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2010

Net change in fund balances - total governmental funds $ 84,103,530 Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlays exceeds depreciation expense in the current period (excluding internal service funds). Capital outlay - non-depreciable capital assets $ 11,125,235 Capital outlay - depreciable capital assets 5,304,452 Current year depreciation (16,109,881) Total 319,806 Contributed capital assets are not reported in the governmental funds. 674,294 The net effect of various miscellaneous transactions involving capital assets (i.e. sales, disposals, trade-ins, and donations) is to decrease net assets (excludes internal service funds activity). (27,457) Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in in the governmental funds. Sales tax revenue 121,902 Property tax revenue 338,075 Intergovernmental revenues and other revenues 5,274,609 Total 5,734,586 The issuances of refunding bonds and capital leases are reported as an other financing source in the governmental funds, however, in the statement of activities, they are not reported as revenues as they increase the liabilities on the statement of net assets. (78,433,224) Repayment of bond and loan principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities on the statement of net assets (excluding internal service funds activity). Bond principal payments 5,001,800 Refunded bonds redeemed 14,210,000 Loan principal payments 370,882 Capital lease principal payments 85,798 19,668,480 The reclassification of specific loan activity related to enterprise operations increases net assets of the governmental activities. 1,443,462

Repayment of the landfill liability is an expenditure in the governmental funds but the repayment reduces long-term liabilities on the statement of net assets. 2,500,000 In the statement of activities, interest is accrued on outstanding bonds, whereas in governmental funds, an interest expenditure is reported when due. The following items contributed to additional interest being reported in the statement of activities: Increase in accrued interest payable (800,573) Premiums incurred in the current year (392,263) Amortization of bond premiums 10,608 Amortization of bond discounts (3,007) Amortization of deferred charges on refundings (168,447) Bond issue costs incurred in the current year 635,061 Amortization of bond issue costs (24,471) (743,092) Some expenses reported in the statement of activities, such as compensated absences do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds. The following represents the decrease in the compensated absences liability (excluding internal service funds). 817,720 The internal service fund used by management to charge insurance and other services to individual funds is not reported in the County-wide statement of activities. Governmental fund expenditures and the related internal service fund revenues are eliminated. The net revenue (expense) of the internal service funds, including internal balance activity of $28,661, is allocated among the governmental activities. (1,382,703) Change in net assets of governmental activities $ 34,675,402 SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 32 - LUCAS COUNTY, OHIO

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) GENERAL FUND FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Revenues: Sales taxes...... $ 69,478,311 $ 69,478,311 $ 67,397,978 $ (2,080,333) Property taxes ...... 13,510,383 13,510,383 13,699,414 189,031 Charges for services...... 13,843,835 13,843,835 10,772,215 (3,071,620) Licenses and permits ...... 25,000 25,000 24,668 (332) Fines and forfeitures...... 233,000 233,000 211,734 (21,266) Intergovernmental ...... 25,618,596 25,618,596 27,051,034 1,432,438 Special assessments ...... 33,475 33,475 36,170 2,695 Investment income...... 6,934,000 6,934,000 6,501,548 (432,452) Rental income ...... 1,800,000 1,800,000 1,489,339 (310,661) Other...... 1,111,000 1,111,000 1,504,122 393,122 Total revenues...... 132,587,600 132,587,600 128,688,222 (3,899,378)

Expenditures: Current: General government: Legislative and executive ...... 29,015,678 26,223,242 25,773,223 450,019 Judicial...... 43,035,817 42,838,249 41,826,108 1,012,141 Public safety ...... 38,985,200 39,483,674 39,194,503 289,171 Public works ...... 251,653 247,798 239,966 7,832 Health ...... 1,593,602 1,330,327 1,087,964 242,363 Human services...... 1,662,674 1,656,128 1,627,831 28,297 Conservation and recreation ...... 251,822 300,488 300,333 155 Miscellaneous ...... 278,000 103,600 519,935 (416,335) Total expenditures...... 115,074,446 112,183,506 110,569,863 1,613,643

Excess/deficiency of revenues over/under expenditures...... 17,513,154 20,404,094 18,118,359 (2,285,735)

Other financing sources (uses): Transfers (out)...... (18,829,221) (20,991,403) (20,579,771) 411,632 Advances (out) ...... - (114,179) (114,179) - Total other financing sources (uses). . . . . (18,829,221) (21,105,582) (20,693,950) 411,632

Net change in fund balances ...... (1,316,067) (701,488) (2,575,591) (1,874,103)

Fund balances at beginning of year . . . . . 15,787,243 15,787,243 15,787,243 - Prior year encumbrances appropriated . . . . . 1,479,718 1,479,718 1,479,718 - Fund balance at end of year...... $ 15,950,894 $ 16,565,473 $ 14,691,370 $ (1,874,103)

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 33 - LUCAS COUNTY, OHIO

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) MENTAL HEALTH AND RECOVERY FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Revenues: Property taxes ...... $ 12,688,830 $ 10,295,000 $ 10,213,722 $ (81,278) Intergovernmental ...... 48,000,000 51,013,100 49,362,824 (1,650,276) Other...... 500,000 500,000 24,411 (475,589) Total revenues...... 61,188,830 61,808,100 59,600,957 (2,207,143)

Expenditures: Current: Health ...... 61,194,663 61,601,930 58,957,285 2,644,645 Total expenditures ...... 61,194,663 61,601,930 58,957,285 2,644,645

Net change in fund balances ...... (5,833) 206,170 643,672 437,502

Fund balances at beginning of year . . . . . 3,635,378 3,635,378 3,635,378 - Prior year encumbrances appropriated . . . . . 5,833 5,833 5,833 - Fund balance at end of year...... $ 3,635,378 $ 3,847,381 $ 4,284,883 $ 437,502

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 34 - LUCAS COUNTY, OHIO

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) CHILDREN SERVICES BOARD FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Revenues: Property taxes ...... $ 15,532,695 $ 15,532,695 $ 15,700,273 $ 167,578 Charges for services...... - - 138 138 Intergovernmental ...... 11,093,455 25,153,978 25,645,771 491,793 Other...... 14,093,523 33,000 42,083 9,083 Total revenues...... 40,719,673 40,719,673 41,388,265 668,592

Expenditures: Current: Human services...... 47,077,611 45,370,015 43,703,250 1,666,765 Total expenditures ...... 47,077,611 45,370,015 43,703,250 1,666,765

Net change in fund balances ...... (6,357,938) (4,650,342) (2,314,985) 2,335,357

Fund balances at beginning of year . . . . . 17,397,169 17,397,169 17,397,169 - Prior year encumbrances appropriated . . . . . 2,526,930 2,526,930 2,526,930 - Fund balance at end of year...... $ 13,566,161 $ 15,273,757 $ 17,609,114 $ 2,335,357

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

-35 - LUCAS COUNTY, OHIO

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) BOARD OF DEVELOPMENTAL DISABILITIES FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Revenues: Property taxes ...... $ 33,784,000 $ 33,784,000 $ 29,570,671 $ (4,213,329) Charges for services...... 4,822,228 4,822,228 4,410,559 (411,669) Intergovernmental ...... 21,918,042 21,918,042 29,577,833 7,659,791 Investment income...... - - 214 214 Other...... 400,000 400,000 489,495 89,495 Total revenues...... 60,924,270 60,924,270 64,048,772 3,124,502

Expenditures: Current: Health ...... 76,066,485 74,186,111 65,244,936 8,941,175 Total expenditures ...... 76,066,485 74,186,111 65,244,936 8,941,175

Net change in fund balances ...... (15,142,215) (13,261,841) (1,196,164) 12,065,677

Fund balances at beginning of year . . . . . 22,167,962 22,167,962 22,167,962 - Prior year encumbrances appropriated . . . . . 4,576,883 4,576,883 4,576,883 - Fund balance at end of year...... $ 11,602,630 $ 13,483,004 $ 25,548,681 $ 12,065,677

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 36 - Fifth Third Field and The Huntington Center

Fifth Third Field.Photo courtesy of The Toledo Blade, credits to Bruce Works.

The Huntington Center. Photo courtesy of The Toledo Blade, credits to Andy Morrison.

The Huntington Center, a $100 million multi-purpose arena in downtown Toledo, was completed in 2009 - $5 million under budget - and standing as Lucas County’s signature project. The Arena is -fi nanced with a combination of hotel/motel tax collections and net revenues from the Toledo Walleye, an ECHL hockey team. Located within one block of Fifth Third Field, the highly successful minor league ballpark for which the Arena project is modeled after, the Arena held its public open house on October 3rd and 4th, 2009 and hosted over 10,000 citizens during the two day event. Since opening its doors in October, 2009, the Huntington Center has received widespread support, hosting over 155 events, with continued bookings to host approximately 100 additional events in its second full year of operation. The County has also contracted with SMG to assume day-to-day operations at both the Seagate Con- vention Centre and the Arena.

-37- LUCAS COUNTY, OHIO

STATEMENT OF NET ASSETS PROPRIETARY FUNDS DECEMBER 31, 2010

Business-type Activities -

Water Supply Wastewater Sewer System Treatment System Assets: Current assets: Equity in pooled cash and investments . . . . . $ 761,727 $ 4,466,690 $ 4,527,386 Receivables (net of allowances for uncollectibles): Accounts...... 1,136,081 2,035,250 356,416 Due from other funds ...... - - - Due from other governments...... - - 34,356 Materials and supplies inventory ...... - 45,149 - Prepayments ...... - - - Total current assets ...... 1,897,808 6,547,089 4,918,158

Noncurrent assets: Capital assets: Nondepreciable capital assets ...... 175,000 2,707,785 34,380 Depreciable capital assets ...... 77,785,399 36,666,412 72,172,454 Accumulated depreciation ...... (35,845,538) (12,522,538) (36,110,336) Total capital assets, net...... 42,114,861 26,851,659 36,096,498 Total noncurrent assets ...... 42,114,861 26,851,659 36,096,498 Total assets ...... 44,012,669 33,398,748 41,014,656

Liabilities: Current liabilities: Accounts payable...... 659,001 202,215 307,167 Accrued wages and benefits payable ...... - 49,439 - Due to other funds ...... - 825 - Due to other governments ...... - 19,611 - Interfund loans payable...... - - - Accrued interest payable ...... 3,909 - 924 Notes payable ...... 1,185,000 - 280,000 Compensated absences payable - current . . . - 83,501 - OWDA loans payable - current...... 243,672 621,530 253,237 OPWC loans payable - current...... - 37,241 47,907 Capital lease obligations payable - current. . . - - - Claims payable - current ...... - - - Total current liabilities...... 2,091,582 1,014,362 889,235

Long-term liabilities: Compensated absences payable ...... - 54,826 - OWDA loans payable ...... 3,566,178 16,330,107 1,063,880 OPWC loans payable ...... - 993,710 1,358,214 Capital lease obligations payable ...... - - - Claims payable ...... - - - Total long-term liabilities ...... 3,566,178 17,378,643 2,422,094 Total liabilities ...... 5,657,760 18,393,005 3,311,329

Net assets: Invested in capital assets, net of related debt. . . 37,120,011 8,869,071 33,093,260 Unrestricted ...... 1,234,898 6,136,672 4,610,067 Total net assets ...... $ 38,354,909 $ 15,005,743 $ 37,703,327 Adjustment to reflect the consolidation of the internal service funds activities related to enterprise funds. Net assets of business-type activities

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 38 - Enterprise Funds Governmental Nonmajor Activities - Enterprise Internal Funds Total Service Funds

$ 2,925,573 $ 12,681,376 $ 35,322,235

1,975,779 5,503,526 163,781 - - 110,899 - 34,356 - - 45,149 30,792 - - 29,688 4,901,352 18,264,407 35,657,395

134,540 3,051,705 82,786 6,471,897 193,096,162 455,101 (3,167,297) (87,645,709) (389,273) 3,439,140 108,502,158 148,614 3,439,140 108,502,158 148,614 8,340,492 126,766,565 35,806,009

530,145 1,698,528 1,476,943 129,239 178,678 32,736 2,551 3,376 806 52,307 71,918 13,770 114,179 114,179 - - 4,833 - - 1,465,000 - 335,017 418,518 58,661 127,990 1,246,429 - - 85,148 - - - 9,592 - - 5,716,736 1,291,428 5,286,607 7,309,244

174,198 229,024 35,667 2,181,824 23,141,989 - - 2,351,924 - - - 19,500 - - 4,490,883 2,356,022 25,722,937 4,546,050 3,647,450 31,009,544 11,855,294

1,576,543 80,658,885 119,522 3,116,499 15,098,136 23,831,193 $ 4,693,042 95,757,021 $ 23,950,715 6,406 $ 95,763,427

- 39 - LUCAS COUNTY, OHIO

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS PROPRIETARY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010

Business-type Activities -

Water Supply Wastewater Sewer System Treatment System Operating revenues: Charges for services ...... $ 93,734 $ 6,687,606 $ 305,978 Special assessments ...... 619,596 - 44,616 Other operating revenues ...... 1,107,564 1,566,315 1,559,793 Total operating revenues...... 1,820,894 8,253,921 1,910,387

Operating expenses: Personal services ...... - 1,547,064 - Contract services ...... 1,058,019 916,925 155,415 Materials and supplies...... 81,279 375,084 25,576 Depreciation...... 1,794,605 848,926 1,764,818 Heat, light and power ...... 327,684 536,559 104,305 Employee medical benefits ...... - - - Other ...... 43,838 136,763 59,357 Total operating expenses...... 3,305,425 4,361,321 2,109,471

Operating income (loss) ...... (1,484,531) 3,892,600 (199,084)

Nonoperating revenues (expenses): Interest and fiscal charges ...... (256,653) (792,268) (115,976) Loss on disposal of capital assets ...... - - - Intergovernmental ...... 5,877 - 141,901 Other nonoperating expenses ...... (704,097) (60,395) (678,970) Total nonoperating revenues (expenses). . . . (954,873) (852,663) (653,045)

Income (loss) before transfers and contributions...... (2,439,404) 3,039,937 (852,129)

Transfer in ...... - - 250,128 Transfer out ...... (58,580) (191,548) - Capital contributions ...... 166,928 - 381,160

Change in net assets...... (2,331,056) 2,848,389 (220,841)

Net assets at beginning of year ...... 40,685,965 12,157,354 37,924,168

Net assets at end of year ...... $ 38,354,909 $ 15,005,743 $ 37,703,327

Adjustment to reflect the consolidation of internal service funds activities related to enterprise funds.

Change in net assets of business-type activities.

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 40 - Enterprise Funds Governmental Nonmajor Activities - Enterprise Internal Funds Total Service Funds

3,143,717 $ 10,231,035 $ 38,869,125 - 664,212 - 3,906,931 8,140,603 3,951,782 7,050,648 19,035,850 42,820,907

4,117,708 5,664,772 1,235,082 1,403,132 3,533,491 2,104,146 353,491 835,430 836,440 424,079 4,832,428 41,405 52,350 1,020,898 - - - 39,894,824 337,735 577,693 148,567 6,688,495 16,464,712 44,260,464

362,153 2,571,138 (1,439,557)

(127,658) (1,292,555) (507) (32,372) (32,372) (21,300) 3,637 151,415 - - (1,443,462) - (156,393) (2,616,974) (21,807)

205,760 (45,836) (1,461,364)

- 250,128 50,000 - (250,128) - - 548,088 -

205,760 502,252 (1,411,364)

4,487,282 25,362,079

$ 4,693,042 $ 23,950,715

(28,661)

$ 473,591

- 41 - LUCAS COUNTY, OHIO

STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010

Business-type Activities -

Water Supply Wastewater Sewer System Treatment System Cash flows from operating activities: Cash received from sales/charges for services . . . . $ 64,542 $ 5,662,116 $ 211,702 Cash received from special assessments ...... 619,596 - 44,616 Cash received from other operations ...... 141,371 1,545,990 1,561,619 Cash payments to employees ...... - (1,512,009) - Cash payments for contractual services ...... (555,263) (826,495) (90,345) Cash payments for materials and supplies...... (65,884) (368,539) (24,777) Cash payments for heat, light and power ...... (327,684) (536,559) (104,305) Cash payments for employee medical benefits . . . . - - - Cash payments for other expenses ...... (43,838) (136,577) (29,285)

Net cash provided by (used in) operating activities ...... (167,160) 3,827,927 1,569,225

Cash flows from noncapital financing activities: Cash received from grants and subsidies...... 5,877 - 107,545 Cash received from transfers in ...... - - - Cash received from interfund loan ...... 182,982 1,635,558 - Cash used in repayment of interfund loans...... (182,982) (1,635,558) -

Net cash provided by noncapital financing activities...... 5,877 - 107,545

Cash flows from capital and related financing activities: Acquisition of capital assets ...... (1,625,677) (3,263,422) (1,065,767) Principal paid on capital leases ...... - - - Interest paid on capital leases...... - - - Issuance of notes ...... 1,185,000 - 280,000 Premium on notes sold ...... 5,001 - 1,181 Note issuance costs ...... (4,139) - (978) Issuance of loans...... 693,358 24,714 482,191 Principal paid on loans ...... (529,953) (1,437,941) (420,002) Interest paid on loans...... (253,606) (828,975) (78,548)

Net cash used in capital and related financing activities...... (530,016) (5,505,624) (801,923)

Net increase (decrease) in cash and cash cash equivalents...... (691,299) (1,677,697) 874,847

Cash and cash equivalents at beginning of year. . . . . 1,453,026 6,144,387 3,652,539 Cash and cash equivalents at end of year...... $ 761,727 $ 4,466,690 $ 4,527,386

- 42 - Enterprise Funds Governmental Nonmajor Activities - Enterprise Internal Funds Total Service Funds

$ 1,923,530 $ 7,861,890 $ 38,900,855 - 664,212 - 3,929,664 7,178,644 3,687,711 (4,099,975) (5,611,984) (1,135,666) (1,433,259) (2,905,362) (2,121,187) (209,045) (668,245) (849,048) (52,350) (1,020,898) - - - (41,448,900) (337,735) (547,435) (148,038)

(279,170) 4,950,822 (3,114,273)

5,139 118,561 - - - 50,000 114,179 1,932,719 - - (1,818,540) -

119,318 232,740 50,000

(398,725) (6,353,591) (56,294) - - (9,548) - - (507) - 1,465,000 - - 6,182 - - (5,117) - 11,911 1,212,174 - (189,298) (2,577,194) - (127,658) (1,288,787) -

(703,770) (7,541,333) (66,349)

(863,622) (2,357,771) (3,130,622)

3,789,195 15,039,147 38,452,857 $ 2,925,573 $ 12,681,376 $ 35,322,235

- - Continued

- 43 - LUCAS COUNTY, OHIO

STATEMENT OF CASH FLOWS PROPRIETARY FUNDS (CONTINUED) FOR THE YEAR ENDED DECEMBER 31, 2010

Business-type Activities -

Water Supply Wastewater Sewer System Treatment System Reconciliation of operating income (loss) to net cash (used in) operating activities:

Operating income (loss)...... $ (1,484,531) $ 3,892,600 $ (199,084)

Adjustments: Depreciation ...... 1,794,605 848,926 1,764,818

Changes in assets and liabilities: (Increase) in accounts receivable...... (995,385) (1,045,815) (92,450) Decrease in due from other funds ...... - - - Decrease in prepayments ...... - - - (Increase) in materials supplies inventory ...... - (13,146) - Increase (decrease) in accounts payable...... 518,151 110,070 95,941 Increase (decrease) in accrued wages and benefits . . . . - 6,903 - Increase (decrease) in due to other governments . . . . - 1,795 - Increase (decrease) in compensated absences payable . - 26,125 - Increase (decrease) in due to other funds ...... - 469 - (Decrease) in claims payable ...... - - -

Net cash provided by (used in) operating activities ...... $ (167,160) $ 3,827,927 $ 1,569,225

Noncash Transactions:

During 2010, the Internal Service funds received contributed capital assets from the General fund with a net book value of $0. The contributed assets had a cost of $28,598 and accumulated depreciation of $28,598. During 2010, the Internal Service funds recognized capital asset additions in the amount of $13,500 as the result of the inception of a capital lease transaction. During 2010, the Water Supply System fund received $166,928 in contributed capital assets. During 2010, the Sewer System fund received $381,160 in contributed capital assets. During 2010, the Sewer System fund received contributed capital assets from the Water Supply System fund with a net book value of $58,580. The contributed assets had a cost of $270,380 and accumulated depreciation of $211,800. At December 31, 2010 and 2009, the the nonmajor enterprise funds purchased $8,652 and $0, respectively, in capital assets on account.

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 44 - Enterprise Funds Governmental Nonmajor Activities - Enterprise Internal Funds Total Service Funds

$ 362,153 $ 2,571,138 $ (1,439,557)

424,079 4,832,428 41,405

(1,197,454) (3,331,104) (145,894) - - 34,147 - - 24,065 - (13,146) (7,174) 112,995 837,157 (398,116) (8,476) (1,573) 229 (2,273) (478) (2,325) 28,482 54,607 (19,159) 1,324 1,793 (194) - - (1,201,700)

$ (279,170) $ 4,950,822 $ (3,114,273)

- 45 - LUCAS COUNTY, OHIO

STATEMENT OF ASSETS AND LIABILITIES AGENCY FUNDS DECEMBER 31, 2010

Agency Funds Assets: Equity in pooled cash and investments ...... $ 26,104,068 Cash in segregated accounts ...... 4,524,006 Receivables (net of allowances for uncollectibles): Taxes...... 769,815,108 Due from other governments...... 18,073,421

Total assets ...... $ 818,516,603

Liabilities: Due to other governments ...... $ 14,277,507 Payroll withholdings ...... 2,887,090 Deposits ...... 7,055,445 Undistributed assets ...... 794,296,561

Total liabilities...... $ 818,516,603

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 46 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF NET ASSETS DISCRETELY PRESENTED COMPONENT UNITS DECEMBER 31, 2010

Preferred Toledo-Lucas Lucas County Toledo Mud Lott Properties, Toledo County Land Hens Baseball Industries Inc. and Arena Convention and Reutilization Club, Inc. Inc. Affiliates Sports, Inc. Visitors Bureau Corporation Total Assets: Equity in pooled cash and investments . . . . .$ 9,513,986 $ 1,822,414 $ 320,545 $ 5,175,364 $ 3,871,874 $ 84,311 $ 20,788,494 Receivables (net of allowances for uncollectibles): Accounts ...... 355,459 700,646 3,023,514 361,843 574,687 - 5,016,149 Materials and supplies inventory...... 156,082 13,984 - 141,420 - - 311,486 Prepayments ...... 83,808 5,971 128,567 24,287 54,966 4,798 302,397 Other assets ...... 20,015 1,000 - 559,271 - - 580,286 Capital assets: Nondepreciable capital assets ...... 118,250 188,082 3,481,739 - 1,175,000 - 4,963,071 Depreciable capital assets, net...... 3,334,616 6,528,125 7,592,534 56,630 750,786 - 18,262,691 Total capital assets, net...... 3,452,866 6,716,207 11,074,273 56,630 1,925,786 - 23,225,762

Total assets ...... 13,582,216 9,260,222 14,546,899 6,318,815 6,427,313 89,109 50,224,574

Liabilities: Accounts payable ...... 121,074 211,280 197,520 436,031 347,516 - 1,313,421 Accrued liabilities...... 2,699,253 84,328 24,815 2,217,472 381,663 4,068 5,411,599 Due to other governments...... - - - - 91,421 102,894 194,315 Unearned revenue ...... 613,124 65,000 57,838 839,582 1,712,750 - 3,288,294 Long-term liabilities: Due within one year ...... - - 24,352 - 822,384 - 846,736 Due in more than one year...... 145,383 - 115,742 1,236 1,221,145 - 1,483,506

Total liabilities ...... 3,578,834 360,608 420,267 3,494,321 4,576,879 106,962 12,537,871

Net assets: Invested in capital assets, net of related debt ...... 3,452,866 6,716,207 10,934,179 55,394 626,060 - 21,784,706 Restricted for: Health programs ...... - - 11,384,970 - - - 11,384,970 Unrestricted (deficit) ...... 6,550,516 2,183,407 (8,192,517) 2,769,100 1,224,374 (17,853) 4,517,027

Total net assets ...... $ 10,003,382 $ 8,899,614 $ 14,126,632 $ 2,824,494 $ 1,850,434 $ (17,853) $ 37,686,703

SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 47 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF ACTIVITIES DISCRETELY PRESENTED COMPONENT UNITS FOR THE YEAR ENDED DECEMBER 31, 2010

Program Revenues

Toledo Mud Charges for Operating Grants Hens Baseball Expenses Services and Sales and Contributions Club, Inc.

Component Units:

Toledo Mud Hens Baseball Club, Inc. Recreation...... $ 10,437,265 $ 11,697,987 $ - $ 1,260,722

Lott Industries, Inc. Health ...... 11,371,549 2,958,679 7,251,066 -

Preferred Properties, Inc. and Affiliates Health ...... 1,754,445 1,046,165 3,570,889 -

Toledo Arena Sports, Inc. Recreation...... 6,760,100 6,756,855 - -

Toledo-Lucas County Convention and Visitors Bureau Recreation...... 7,005,904 4,704,796 1,302,381 -

Lucas County Land Reutilization Corporation Public works ...... 17,853 - - - Total component units ...... $ 37,347,116 $ 27,164,482 $ 12,124,336 1,260,722 General revenues: Investment earnings ...... 15,060 Miscellaneous ...... 24,218 Total general revenues ...... 39,278

Special item: Forgiveness of debt ...... -

Total general revenues and special items. . . . 39,278

Change in net assets...... 1,300,000

Net assets at beginning of year ...... 8,703,382 Net assets at end of year...... $ 10,003,382 SEE ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS

- 48 - Net (Expense) Revenue and Changes in Net Assets Preferred Toledo-Lucas Lucas County Properties, Toledo County Land Lott Industries Inc. and Arena Convention and Reutilization Inc. Affiliates Sports, Inc. Visitors Bureau Corporation Total

$ - $ - $ - $ - $ - $ 1,260,722

(1,161,804) - - - - (1,161,804)

- 2,862,609 - - - 2,862,609

- - (3,245) - - (3,245)

- - - (998,727) - (998,727)

- - - - (17,853) (17,853) (1,161,804) 2,862,609 (3,245) (998,727) (17,853) 1,941,702

149,194 78,151 3,245 705 - 246,355 224,250 33,291 - 286,301 - 568,060 373,444 111,442 3,245 287,006 - 814,415

- - 4,450,469 - - 4,450,469

373,444 111,442 4,453,714 287,006 - 5,264,884

(788,360) 2,974,051 4,450,469 (711,721) (17,853) 7,206,586

9,687,974 11,152,581 (1,625,975) 2,562,155 - 30,480,117 $ 8,899,614 $ 14,126,632 $ 2,824,494 $ 1,850,434 $ (17,853) $ 37,686,703

- 49 - Imagination Station

Imagination Station (formerly COSI Toledo) is a non-profit science center located on the downtown Toledo riverfront. Over 250 hands-on exhibits makes the science center a unique learning lab for experiencing the power of science, technology and nature first-hand. Imagination Station immerses visitors in a multi-sensory experience unlike any other. Where else can someone take on hurricane force winds, defy gravity by riding a bicycle across the atrium on a 1 inch cable or become a human yo-yo all in one afternoon. In addition to being a popular location for school field trips, Imagination Station also serves as an educational resource to teachers locally and regionally.

Imagination Station is the beneficiary of tax dollars collected via a 0.17 mill County science and natural history levy pursuant to 307.761 of the Ohio Revised Code. Tax rates for the County, including the science and natural history levy, are located in Note 6 on page 75 of the CAFR.

Source and photo credit: Imagination Station.

-50- LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 1 - DESCRIPTION OF THE COUNTY

Lucas County, Ohio (the “County”) is a political subdivision of the State of Ohio. The County was formed by an act of the Ohio General Assembly in 1835. The three-member Board of County Commissioners is the legislative and executive body of the County. The County Auditor is the chief fiscal officer. In addition, there are seven other elected administrative officials, each of whom is independent as set forth by Ohio law. These officials are: Clerk of Courts, Coroner, Engineer, Prosecutor, Recorder, Sheriff, and Treasurer. There are also ten Common Pleas Court Judges, two Domestic Relations Court Judges, two Juvenile Court Judges, one Probate Court Judge and five Court of Appeals Judges elected on a Countywide basis to oversee the County’s judicial system.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The basic financial statements of the County have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The County also applies Financial Accounting Standards Board (FASB) guidance issued on or before November 30, 1989, to its governmental activities and its proprietary funds provided it does not conflict with or contradict GASB pronouncements. The County has the option to also apply FASB guidance issued after November 30, 1989 to its business-type activities and enterprise funds, subject to this same limitation. The County has elected not to apply this FASB guidance.

The most significant of the County’s accounting policies are described below.

A. Reporting Entity

A reporting entity is composed of the primary government, component units, and other organizations that are included to ensure the financial statements are not misleading. The primary government of the County consists of all funds, departments, boards, and agencies that are not legally separate from the County. For Lucas County, this includes the Board of Developmental Disabilities, the Job and Family Services Department, and all departments and activities that are operated directly by the elected County officials.

Component units are legally separate organizations for which the County is financially accountable. The County is financially accountable for an organization if the County appoints a voting majority of the organization’s governing board and (1) the County is able to significantly influence the programs or services performed or provided by the organization; or (2) the County is legally entitled to or can otherwise access the organization’s resources; or (3) the County is legally obligated or has otherwise assumed the responsibility to finance the deficits of, or provide financial support to, the organization; or (4) the County is obligated for the debt of the organization. Component units may also include organizations for which the County approves the budget, the issuance of debt, or the levying of taxes or whose relationship with the County is such that to exclude their activity would be misleading. Based on the criteria described, the County has six discretely presented component units.

- 51 -

LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

In determining its reporting entity and component units, the County considered all potential component units, including the Lucas County Board of Health, Metropolitan Park District, Lucas County Soil and Water Conservation District, Lucas County Port Authority, Lucas County Improvement Corporation, Toledo Zoological Society, Toledo Area Sanitary District, Toledo Lucas County Public Library and Lucas County Board of Education and concluded that such were neither component units nor related organizations of the County and that it would not be misleading to exclude their activities from the County’s reporting entity.

Based on the foregoing criteria, the financial activities of the following entities have been reflected in the accompanying financial statements as:

DISCRETELY PRESENTED COMPONENT UNITS

Toledo Mud Hens Baseball Club, Inc. (the “Mud Hens”) The Mud Hens were organized to own, manage, and operate a professional baseball club. Upon dissolution, any remaining net assets become property of the Board of County Commissioners and new appointments to the board of directors require concurrence of the Commissioners. The County receives rent from the Mud Hens to retire non-tax revenue bonds issued to finance the construction of the baseball stadium. The Mud Hens are reported on a fiscal year ending October 31. Complete financial statements for the component unit can be obtained from its administrative office at Fifth Third Field, 406 Washington St., Toledo, OH 43604.

Lott Industries, Inc. Lott Industries, Inc. is a nonprofit organization affiliated with the Lucas County Board of Developmental Disabilities (LCBDD), a special revenue fund of the County. It provides employment for individuals with developmental disabilities by obtaining work competitively from the private and public sectors. A majority of the board of Lott Industries, Inc. is appointed by the LCBDD. The LCBDD pays the salaries of the administrative staff, which is a financial obligation of the County, and Lott Industries, Inc. exists solely to provide service to the LCBDD. Complete financial statements for the component unit can be obtained from its administrative office at 3350 Hill Avenue, Toledo, Ohio 43607.

Toledo-Lucas County Convention And Visitors Bureau, Inc. (“TLCCVB”) The Toledo-Lucas County Convention and Visitors’ Bureau (TLCCVB) operates the Seagate Centre, a convention and convocation center in the City of Toledo. The primary purpose of the TLCCVB is to encourage and promote the utilization of convention, restaurant, hotel, motel, and entertainment facilities in the County. The TLCCVB has been determined to be a discrete component unit of the County of Lucas as the County appoints the TLCCVB’s Board of Trustees and the County is financially accountable for, and provides significant subsidies to, the TLCCVB and its component unit, the Destination Toledo Convention and Visitors Bureau annually. TLCCVB fiscal year end runs from the 1st of January to December 31st. Complete financial statements for the component unit can be obtained from its administrative office at 401 Jefferson Avenue, Toledo, Ohio 43604.

- 52 -

LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

Lucas County Land Reutilization Corporation (“LCLRC”) The LCLRC is a community improvement corporation designed to strengthen neighborhoods in the County by returning vacant and abandoned properties back to the tax rolls through strategic real estate acquisitions and community partnerships in the redevelopment of Lucas County properties. Pursuant to provisions in the Ohio Revised Code, the LCLRC is a legally separate organization that receives funding through the collection of delinquent taxes. The appointing members of the LCLRC Board are, by State statute, County officeholders (namely the County Treasurer and two County Commissioners); therefore, the County appoints a voting majority of the LCLRC Board. In addition, the County is able to impose its will on the LCLRC. Complete financial statements of the LCLRC can be obtained from its administrative office at One Government Center, #500, Toledo, OH 43604, ATTN: David Mann, Executive Director.

Toledo Arena Sports, Inc. (“TASI”) The TASI is a nonprofit corporation organized to own, manage, and operate sports teams, together with the operation and management of all functions incident thereto, including parking and sale of concessions; and to manage any sports facilities owned by Lucas County, Ohio and thereby promote, encourage and stimulate an interest in sports teams as recreational activities for the residents of Lucas County, Ohio. New appointments to the board of directors require concurrence of the Commissioners. The County receives rent from TASI in order to retire debt issued to finance the construction of the Lucas County Arena.

Due to the nature and significance of TASI’s relationship with the County, it would be misleading to exclude TASI from the County’s financial reporting entity and as such, TASI warrants inclusion in the County’s financial statements as a discretely presented component unit. The TASI fiscal year end runs from the 1st of September to August 31st. Complete financial statements for the component unit can be obtained from its administrative office at 406 Washington Street, Toledo, Ohio 43604.

Preferred Properties, Inc. and Affiliates (“Preferred Properties”) Preferred Properties is a not-for-profit corporation organized to provide affordable and accessible housing to persons with disabilities. One third of the board of the Preferred Properties is appointed by the LCBDD. Funds for the purchase of housing are received from the LCBDD, which come from board funds and pass through of funds from Community Assistance Projects administered by the Ohio Department of Developmental Disabilities. Based upon the significant services and resources provided by the County to Preferred Properties and due to the material significance and general nature of the County’s relationship with Preferred Properties, it would be misleading to exclude Preferred Properties from the County’s financial reporting entity and as such, Preferred Properties warrants inclusion in the County’s financial statements as a discretely presented component unit. Preferred Properties is reported on a fiscal year ending June 30. Complete financial statements for the component unit can be obtained from its administrative office at 5555 Airport Highway, Toledo, Ohio 43615.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

POTENTIAL COMPONENT UNITS REPORTED AS AGENCY FUNDS

The County Treasurer, as the custodian of public funds, invests all public monies held on deposit in the County treasury. In the case of the separate agencies, boards and commissions listed below, the County serves as fiscal agent, but is not financially accountable for their operations. Accordingly, the following entities are presented as agency funds within the financial statements since the County acts as fiscal agent and holds monies on their behalf at year-end:

Lucas County Board of Health Lucas County Family and Children First Council Lucas County Soil and Water Conservation District The Olander Park District Lucas County Local Emergency Planning Commission

JOINTLY GOVERNED AND RELATED ORGANIZATIONS

Corrections Commission of Northwest Ohio (“CCNO”) CCNO is a jointly governed organization among Defiance, Fulton, Henry, Lucas, and Williams Counties and the City of Toledo. The CCNO was established to provide jail space for convicted criminals in the five counties and the City of Toledo and to provide a correctional center for the inmates. The CCNO was created in 1986 and occupancy started in 1991. The commission team consists of eighteen members; one judge, one chief law enforcement officer, and one county commissioner or administrative official from each entity. The commission team exercises total control over the operation of the CCNO including budgeting, contracting, and designating management.

Each entity is responsible for a portion of the capital and operating budget as follows:

City of Toledo 37.62% Lucas County 31.04% Defiance County 9.40% Fulton County 8.15% Williams County 8.15% Henry County 5.64% Totals 100.00%

In 2010, the County contributed $4,572,892 for the CCNO’s operations, which represents 31.04% of total contributions. All debt for the construction of the jail was incurred by the participating governmental agencies, and is not a liability of the Corrections Commission of Northwest Ohio. Lucas County has no bonds outstanding at year end for construction of the regional jail. Information can be obtained from Tonya Justus, Fiscal Manager, Corrections Commission of Northwest Ohio, 03151 County Road 24.25 RT. 1, Box 100-A, Stryker, Ohio 43557.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

B. Basis of Presentation

The County’s basic financial statements consist of government-wide statements, including a statement of net assets and a statement of activities, and fund financial statements, which provide a more detailed level of financial information.

Government-wide Financial Statements - The statement of net assets and the statement of activities display information about the County as a whole. The activities of the internal service funds are eliminated to avoid “doubling up” revenues and expenses. These statements include the financial activities of the primary government except for fiduciary funds.

The statement of net assets presents the financial condition of the County at year-end. The statement of activities presents a comparison between direct expenses and program revenues for each program or function of the County’s governmental activities. Direct expenses are those that are specifically associated with a service, program or department and therefore clearly identifiable to a particular function. Program revenues include charges paid by the recipient of the goods or services offered by the program, grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues not classified as program revenues are presented as general revenues of the County, with certain limited exceptions. The comparison of direct expenses with program revenues identifies the extent to which each function is self-financing or draws from the general revenues of the County.

As a general rule the effect of interfund activity has been eliminated from the government- wide financial statements. Exceptions to this general rule are payments-in-lieu of taxes and other charges between the County’s water and sewer function and various other functions of the County. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

Fund Financial Statements - During the year, the County segregates transactions related to certain County functions or activities in separate funds in order to aid financial management and to demonstrate legal compliance. Fund financial statements are designed to present financial information of the County at a more detailed level. The focus of governmental and enterprise fund financial statements is on major funds. Each major fund is presented in a separate column. Nonmajor funds are aggregated and presented in a single column. The internal service funds are combined and presented in a single column on the face of the proprietary fund statements. Fiduciary funds are reported by type.

C. Fund Accounting

The County uses funds to maintain its financial records during the year. A fund is defined as a fiscal and accounting entity with a self balancing set of accounts. There are three categories of funds: governmental, proprietary and fiduciary.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

Governmental Funds - Governmental funds are those through which most governmental functions of the County are financed. Governmental fund reporting focuses on the sources, use and balances of current financial resources. Expendable assets are assigned to the various governmental funds according to the purposes for which they may or must be used.

Current liabilities are assigned to the fund from which they will be paid. The difference between governmental funds assets and liabilities is reported as fund balance.

The following are the County’s major governmental funds:

General Fund - This fund accounts for the general operating revenues and expenditures of the County not recorded elsewhere. The primary revenue sources are sales and use taxes, property taxes, state and local government fund receipts, investment earnings and charges for services.

Children Services Board Fund - This fund accounts for a County-wide property tax levy, state grants and reimbursements used for County child care programs.

Board of Developmental Disabilities Fund - This fund accounts for a County-wide property tax levy, state grants and reimbursements used for care and services for developmentally disabled individuals.

Mental Health and Recovery Fund - This fund accounts for a County-wide property tax levy, state grants and reimbursement used for mental health programs and alcohol and drug recovery programs.

Capital Improvements Fund - This fund accounts for renovation and construction of County owned buildings and facilities, and construction of special assessment projects.

Debt Service Fund - This fund accounts for revenues received and used to pay principal and interest on general long-term debt.

Proprietary Funds - The County’s proprietary funds consist of enterprise funds and internal service funds. Proprietary fund reporting focuses on the determination of operating income, changes in net assets, financial position and cash flows. These funds are used to account for operations that provide services which are financed primarily by user charges or activities where periodic measurement of income is appropriate for capital maintenance, public policy, management control or other purposes. The County reports the following major enterprise funds:

Water Supply System Fund - This fund accounts for the distribution of treated water to individuals and commercial users of Lucas County.

Sewer System Fund - This fund accounts for sanitary sewer services provided to individuals and commercial users in Lucas County and portions of Wood County.

Wastewater Treatment Fund - This fund accounts for wastewater treatment services provided to the Sanitary Engineer, cities of Maumee and Sylvania, Village of Waterville, Sylvania Township and other portions of Lucas County and portions of Wood County.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

Other enterprise funds of the County are used to account for (1) sanitary engineer operations related to the administrative costs of operating the water supply system, wastewater treatment system, and sewer system, (2) administration of storm water disposal costs, (3) administration of solid waste disposal county-wide, and (4) operation of parking facilities. These funds are nonmajor funds whose activity has been aggregated and presented in a single column in the financial statements.

Additionally, the County reports internal service funds which account for the goods or services provided by certain County departments to other County funds, departments and other governmental units, on a cost reimbursement basis. The County’s internal service funds include activities related to the following operations: imaging lab, central supplies, vehicle maintenance, telecommunications, self-funded health insurance program, centralized drug testing, risk retention insurance program, self-funded workers’ compensation program, self-funded prescription drugs program, and a self-funded dental insurance program.

Fiduciary Funds - Fiduciary fund reporting focuses on net assets and changes in net assets. The fiduciary fund category is split into four classifications: pension and other employee benefit trust funds, investment trust funds, private-purpose trust funds and agency funds. The County only maintains agency funds. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. The County’s agency funds are primarily established to account for the collection of various taxes, as well as other intergovernmental resources that will be distributed to other taxing districts located within the County. The County’s agency funds also include activity for outside entities for which the County acts as fiscal agent.

D. Measurement Focus

Government-wide Financial Statements - The government-wide financial statements are prepared using the economic resources measurement focus. All assets and liabilities associated with the operation of the County are included on the statement of net assets.

Fund Financial Statements - All governmental funds are accounted for using a flow of current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. The statement of revenues, expenditures and changes in fund balances reports on the sources (i.e., revenues and other financing sources) and uses (i.e., expenditures and other financing uses) of current financial resources. This approach differs from the manner in which the governmental activities of the government-wide financial statements are prepared. Governmental fund financial statements therefore include reconciliations with brief explanations that better identify the relationship between the government-wide statements and the statements for governmental funds.

Like the government-wide statements, the proprietary funds are accounted for on a flow of economic resources measurement focus. All assets and liabilities associated with the operation of these funds are included on the statement of net assets. The statement of changes in net assets presents increases (i.e., revenues) and decreases (i.e., expenses) in net total assets. The statement of cash flows provides information about how the County finances and meets the cash flow needs of its enterprise and internal service funds activities.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

Agency funds do not report a measurement focus as they do not report operations.

E. Basis of Accounting

Basis of accounting determines when transactions are recorded in the financial records and reported on the financial statements. Government-wide financial statements are prepared using the accrual basis of accounting. Governmental funds use the modified accrual basis of accounting. Proprietary and fiduciary funds also use the accrual basis of accounting. Differences in the accrual and the modified accrual basis of accounting arise in the recognition of revenue, the recording of unearned revenue, and in the presentation of expenses versus expenditures.

Revenues - Exchange and Non-Exchange Transactions - Revenues resulting from exchange transactions, in which each party gives and receives essentially equal value are recorded on the accrual basis when the exchange takes place. On a modified accrual basis, revenue is recorded in the fiscal year in which the resources are measurable and become available. Available means that the resources will be collected within the current fiscal year or are expected to be collected soon enough thereafter to be used to pay liabilities of the current fiscal year. For the County, available means expected to be received within sixty days of fiscal year-end.

Non-exchange transactions, in which the County receives value without directly giving equal value in return, include sales taxes, property taxes, grants, entitlement and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied (see Note 6). Revenues from sales taxes are recognized in the period in which the taxable sale takes place (see Note 7). Revenue from grants, entitlement and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. Eligibility requirements include timing requirements, which specify the year when the resources are required to be used or the year when use is first permitted, matching requirements, in which the County must provide local resources to be used for a specified purpose, and expenditure requirements, in which the resources are provided to the County on a reimbursement basis.

On the modified accrual basis, revenue from non-exchange transactions must also be available before it can be recognized. Under the modified accrual basis, the following revenue sources are considered to be both measurable and available at year-end: delinquent taxes, sales tax, grants, interest, fees and charges for services.

Unearned and Deferred Revenue - These revenues arise when assets are recognized before revenue recognition criteria have been satisfied.

Property taxes for which there is an enforceable legal claim as of December 31, 2010, but which were levied to finance fiscal year 2011 operations, have been recorded as unearned revenue. Grants and entitlements received before the eligibility requirements are met and long-term special assessments are recorded as unearned revenue. On governmental fund financial statements, delinquent taxes due at December 31, 2010 and receivables that will not be collected within the available period have been reported as deferred revenue.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

Allowance for Uncollectibles – Real property and other taxes receivable are reported net of allowance for uncollectibles. The amounts of the allowance for the County’s funds are as follows:

Mental Children Board of Health and Services Developmental Nonmajor General Recovery Board Disabilities Governmental Gross taxes receivable $ 13,928,639 $ 10,412,149 $ 16,051,051 $ 30,032,818 $ 21,901,867 Less: allowance for doubtful accounts (721,826) (539,429) (846,189) (1,647,641) (1,134,202) Net taxes receivable $ 13,206,813 $ 9,872,720 $ 15,204,862 $ 28,385,177 $ 20,767,665

Expenses/Expenditures - On the accrual basis of accounting, expenses are recognized at the time they are incurred. The measurement focus of governmental fund accounting is on decreases in net financial resources (expenditures) rather than expenses. Expenditures are generally recognized in the accounting period in which the related fund liability is incurred, if measurable. Allocations of cost, such as depreciation and amortization, are not recognized in the governmental funds.

F. Budgetary Process

Under Ohio law, the Board of County Commissioners must adopt an appropriations budget by January 1st of a given year, or adopt a temporary appropriation measure with final passage of a permanent budget by April 1st for all funds, except agency funds. Budgets are legally required for each organizational unit by object (personal services, materials and supplies, charges for services, and capital outlays and equipment).

The major documents prepared are the tax budget, the certificate of estimated resources and the appropriation resolution, which are prepared on the budgetary basis of accounting. The tax budget demonstrates a need for existing or increased tax rates. The certificate of estimated resources establishes a limit on the amount that the County Commissioners may appropriate. The appropriation resolution is the County Commissioners’ authorization to spend resources and sets annual limits on expenditures plus encumbrances at a level of control selected by the Commissioners.

The certificate of estimated resources may be amended during the year if projected increases or decreases in revenue are identified by the County Auditor. The amounts reported as the original budgeted amounts in the budgetary statements reflect the amounts in the certificate when the original appropriations were adopted. The amounts reported as the final budgeted amounts in the budgetary statements reflect the amounts in the final amended certificate that was in effect at the time the final appropriations were passed by the County Commissioners.

The appropriation resolution is subject to amendment by the Commissioners throughout the year with the restriction that appropriations may not exceed estimated revenues by fund. The amounts reported as the original budgeted amounts reflect the first appropriation for that fund that covered the entire fiscal year, including amounts automatically carried over from prior years. The amounts reported as the final budgeted amounts represent the final appropriation amounts passed by the Commissioners during the year.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

Each County department prepares a budget that is approved by the Board of County Commissioners. Modifications to the original budget within expenditure objects can be made by the budget manager in the Auditor’s Office. The County maintains budgetary control within an organizational unit and fund by not permitting expenditures and encumbrances to exceed appropriations at the object level (the legal level of control). Unencumbered and unexpended appropriations lapse at year-end. Encumbered and unpaid appropriations (reserved for encumbrances) are carried forward to the next year as authority for expenditures.

G. Cash Equivalents and Investments

To improve cash management, cash received by the County is pooled. Monies for all funds are maintained in this pool. Individual fund integrity is maintained through the County’s records. Each fund’s interest in the pool is presented as “Equity in Pooled Cash and Investments” on the financial statements.

During 2010, investments were limited to nonnegotiable certificates of deposit, Federal Farm Credit Bank (FFCB) securities, Federal Home Loan Bank (FHLB) securities, Federal Home Loan Mortgage Corporation (FHLMC) securities, Federal National Mortgage Association (FNMA) securities, foreign investments, Port Authority bonds and State Treasury Asset Reserve of Ohio (STAR Ohio). Except for nonparticipating investment contracts, investments are reported at fair value, which is based on quoted market prices. Nonparticipating investment contracts, such as nonnegotiable certificates of deposit, are reported at cost.

STAR Ohio is an investment pool managed by the State Treasurer’s Office, which allows governments within the State to pool their funds for investment purposes. STAR Ohio is not registered with the SEC as an investment company, but does operate in a manner consistent with Rule 2a7 of the Investment Company Act of 1940. Investments in STAR Ohio are valued at STAR Ohio’s share price, which is the price the investment could be sold for on December 31, 2010.

Under existing Ohio statutes all investment earnings are assigned to the general fund unless statutorily required to be credited to a specific fund. Interest revenue credited to the general fund during fiscal year 2010 amounted to $4,687,055.

For purposes of the statement of cash flows, investments with an original maturity of three months or less and investments of the cash management pool are considered to be cash equivalents.

H. Inventories of Materials and Supplies

Inventory is valued at cost using the first-in, first-out method. Inventory is recorded as an expenditure/expense when consumed.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

I. Capital Assets

Capital assets, including property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. In the case of the initial capitalization of infrastructure assets (i.e., those reported by governmental activities) the County chose to include all such items regardless of their acquisition date.

Donated capital assets are recorded at estimated fair market value at the date of donation.

During 2010, the County implemented GASB Statement 51, “Accounting and Financial Reporting for Intangible Assets” (see Note 3). GASB Statement 51 provides guidance on the reporting of intangible assets, including internally generated computer software. The County’s intangible assets include right of way and internally generated computer software. These asset classes are reported separately from other capital assets classes reported in the capital asset schedule in Note 8. Right of way is a nondepreciable capital asset while internally generated computer software is depreciated as described below.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized, as projects are constructed. Interest incurred during the construction phase of proprietary capital assets is included as part of the capitalized value of the assets constructed. All reported capital assets, except land, right of way and construction in progress, are depreciated using the straight line method over the following estimated useful lives, and these estimated useful lives may be periodically reviewed:

Description Estimated Useful Lives

Furniture, fixtures and equipment 5 - 20 years Computer Software 5 years Buildings, structures, improvements 20 - 40 years Land improvements (water and sewer lines) 40 years Infrastructure 20 - 40 years

J. Grants and Other Intergovernmental Revenues

Local Government Fund revenues are recorded as receivables and revenues when measurable and available. Assistance awards made on the basis of entitlement are recorded as intergovernmental receivables and revenues when entitlement occurs. Federal and State reimbursement type grants for the acquisition or construction of capital assets are recorded as receivables and capital contributions revenue when the related expenses are incurred. All other Federal and State reimbursement type grants are recorded as receivables and revenues when the related expenditures/expenses are incurred.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

K. Interfund Transactions

During the normal course of operations, the County has numerous transactions between funds. These transactions include charges for services provided by certain internal service funds to other funds and transfers. Transfers represent transfers of resources from a fund receiving revenue to a fund through which those resources will be expended and are recorded as other financing sources (uses) in governmental fund types and as transfers in proprietary funds.

The internal service funds record charges for services to all County funds, departments and other governmental units as operating revenue. Both governmental and proprietary funds record these payments to the internal service funds as operating expenditures/expenses.

The County uses internal service funds to account for self-funded insurance programs, central supplies, vehicle maintenance, telephone, and centralized drug testing and imaging.

L. Compensated Absences

In conformity with GASB Statement No. 16, “Accounting for Compensated Absences”, a liability for vacation leave, sick leave, and compensatory time is accrued if; a) the employee’s rights to payment are attributable to services already rendered; and b) it is probable that the employer will compensate the employees for the benefits through paid time off or other means, such as cash payment at termination or retirement. A liability for sick leave is based on the sick leave accumulated at the balance sheet date by those employees who are currently eligible to receive termination payments, as well as those employees expected to become eligible in the future in accordance with GASB Statement No. 16. Sick leave benefits are accrued using the “vesting” method in accordance with GASB Statement No. 16.

Ohio law requires that vacation time not be accumulated for more than three years. Normally, all vacation time is to be taken in the year available. Unused vacation is payable upon termination of employment. Unused sick time may be accumulated until retirement. Employees with a minimum of ten years of service are paid one third of accumulated sick time upon retirement with a maximum of 40 days. In general, employees are eligible to be paid for unused compensatory time upon termination of employment. All sick, vacation and compensatory payments are made at employees’ current wage rates.

The County records accumulated unpaid vacation, overtime pay, and vested sick time benefits as accrued compensated absences payable when earned by employees. The entire compensated absences liability is reported on the governmental-wide financial statements.

M. Self-Funded Insurance

The County is self-funded for health, dental and prescription drug benefits. The programs are administered by third party administrators that provide claims review and processing services. Each County fund is charged a proportionate share of the cost for covered employees. Payment of these benefits is accounted for in an internal service fund. The County records a liability for incurred but unreported claims at year end based upon an actuarial estimate provided by Benefits Comprehensive, Inc.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

The County also maintains a Self-Funded Workers’ Compensation Fund and a Risk Retention Fund to manage liability insurance County-wide. There have been no significant reductions in coverage from the prior year and settled claims have not exceeded commercial coverage in any of the last three years.

The County’s Self-Funded Workers’ Compensation Fund (an internal service fund) accounts for and finances its uninsured risks of loss for workers’ compensation claims. Under this program, the Self-Funded Workers’ Compensation Fund provides coverage for up to a maximum of $300,000 for each workers’ compensation claim. The County will pay premiums to the State of Ohio Bureau of Workers’ Compensation for claims in excess of coverage provided by the fund. In addition, the fund will pay assessments to the Bureau of Workers’ Compensation for administration and payment of claims.

All funds of the County participate in the program and make payments to the Self-Funded Workers’ Compensation Fund based on their program usage to cover actuarial estimates of the amounts needed to pay current-year claims. The future retrospective premium liability of $7,193,723 reported in the fund at December 31, 2010 is based on the requirements of GASB Statement 10, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements, and the amount of the loss can be reasonably estimated. This liability includes an amount for future retrospective premium payments which approximate the claims liability.

Because actual claims liabilities depend on such complex factors as inflation, changes in legal doctrines, and damage awards, the process used in computing claims liability does not necessarily result in an exact amount. Liabilities for losses to be settled by fixed or reasonably determinable payments over a long period of time are reported at their present value using an expected future investment yield assumption of 5.0%.

N. Fund Balance Reservations and Designations

The County reserves portions of fund balances that are legally segregated for specific future uses or that do not represent available, spendable resources and, therefore, are not appropriable for expenditures. Designations of fund balances are amounts that have been designated by management for a specific future use, which are not legally segregated. Undesignated fund balances are not reserved or designated and are appropriable in future periods.

The County reports a reservation of fund balance for amounts representing encumbrances outstanding and supplies inventory in the governmental fund financial statements. The County did not have designated fund balances at December 31, 2010.

O. Prepaid Items

Payments made to vendors for services that benefit future periods are recorded as prepaid items in both government-wide and fund financial statements. A current asset for the prepaid amount is recorded at the time of purchase, and the expenditure is reported in the year in which services are consumed.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

P. Operating Revenues and Expenses

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the Water Supply System Fund, the Wastewater Treatment Fund, and the Sewer System Fund, and of the County’s internal service funds are charges to customers for sales and services. The County also recognizes as operating revenue the portion of tap fees intended to recover the cost of connecting new customers to the system. Operating expenses for enterprise funds and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

Q. Interfund Balances

On fund financial statements, receivables and payables resulting from the routine lag between the dates interfund goods and services are provided or reimbursable expenditures occur are classified as “due to/from other funds”. Activity between funds that is representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as “interfund receivable/interfund payable”. These amounts are eliminated in the governmental and business-type activities columns of the statement of net assets, except for any net residual amounts due between governmental and business-type activities, which are presented as a component of the internal balance reported on the statement of net assets.

R. Net Assets

Net assets represent the difference between assets and liabilities. Net assets invested in capital assets, net of related debt consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for the acquisition, construction or improvement of those assets. Net assets are reported as restricted when there are limitations imposed on their use either through the enabling legislation or through external restrictions imposed by creditors, grantors or laws or regulations of other governments.

The County applies restricted resources first when an expense is incurred for purposes for which both restricted and unrestricted net assets are available.

S. Accrued Liabilities and Long-Term Obligations

All payables, accrued liabilities and long-term obligations are reported in the government- wide financial statements, and all payables, accrued liabilities and long-term obligations payable from proprietary funds are reported on the proprietary fund financial statements.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)

In general, governmental fund payables and accrued liabilities that, once incurred, are paid in a timely manner and in full from current financial resources are reported as obligations of the funds. However, claims and judgments that will be paid from governmental funds are reported as a liability in the fund financial statements only to the extent that they are due for payment during the current year. Compensated absences that will be paid from governmental funds are reported as a liability in the fund financial statements only for amounts due to employees who have separated at year end. Bonds, capital leases and long- term loans are recognized as a liability on the governmental fund financial statements when due.

T. Unamortized Issuance Costs/Bond Premium and Discount/Accounting Gain or Loss

On government-wide financial statements, issuance costs are deferred and amortized over the term of the bonds using the straight line method. Unamortized issuance costs are recorded separately on the statement of net assets.

Bond premiums and discounts are deferred and amortized over the term of the bonds using the straight line method, which approximates the effective interest method. Bond premiums are presented as an addition to the face amount of the bonds and bond discounts are presented as a reduction to the face amount of the bonds.

For advance refundings resulting in the defeasance of debt reported in the government-wide financial statements and enterprise funds, the difference between the reacquisition price and the net carrying amount of the old debt is deferred and amortized as a component of interest expense. This accounting gain or loss is amortized over the remaining life of the old debt or the life of the new debt, whichever is shorter, and is presented as an addition to or reduction from the face amount of the new debt.

On the governmental fund financial statements, issuance costs and bond premiums and discounts are recognized in the current period. The reconciliation between the bonds face value and the amount reported on the statement of net assets is presented in Note 10.

U. Contributions of Capital

Contributions of capital in proprietary fund financial statements and for the governmental activities arise from contributions of capital assets or from grants or outside contributions of resources restricted to capital acquisition and construction. Capital contributions are reported as revenue in the proprietary fund financial statements and on the statement of activities.

V. Estimates

The preparation of the basic financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from those estimates.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 3 - ACCOUNTABILITY AND COMPLIANCE

A. Change in Accounting Principles

For 2010, the County has implemented GASB Statement No. 51, “Accounting and Financial Reporting for Intangible Assets”, GASB Statement No. 53, “Accounting and Financial Reporting for Derivative Instruments”, and GASB Statement No. 58, “Accounting and Financial Reporting for Chapter 9 Bankruptcies”.

GASB Statement No. 51 addresses accounting and financial reporting standards for intangible assets, which are assets that lack physical substance, are nonfinancial in nature, and have an initial useful life extending beyond a single reporting period. Examples of intangible assets include easements, water rights, internally generated computer software, patents, and trademarks. GASB Statement No. 51 improves the quality of financial reporting by creating consistency in the recognition, initial measurement, and amortization of intangible assets. The implementation of GASB Statement No. 51 did not have a significant effect on the financial statements of the County other than the reclassification of previously reported intangible assets (computer software) to a separate line item in the schedule of capital assets in Note 8.

GASB Statement No. 53 addresses the recognition, measurement, and disclosure of information regarding derivative instruments entered into by state and local governments. Derivative instruments are financial arrangements used by governments to manage specific risks or to make investments. Common types of derivative instruments include interest rate and commodity swaps, interest rate locks, options, swaptions, forward contracts, and futures contracts. The implementation of GASB Statement No. 53 did not have an effect on the financial statements of the County.

GASB Statement No. 58 establishes accounting and financial reporting guidance for governments that have petitioned for protection from creditors by filing for bankruptcy under Chapter 9 of the United States Bankruptcy Code. GASB Statement No. 58 requires governments to remeasure liabilities that are adjusted in bankruptcy when the bankruptcy court confirms a new payment plan. The implementation of GASB Statement No. 58 did not have an effect on the financial statements of the County.

B. Deficit Fund Balances/Net Assets

Fund balances/net assets at December 31, 2010 included the following individual fund deficits: Deficit Major Governmental Funds Capital Improvements $ (13,212,999) Total Major funds $ (13,212,999) Nonmajor Governmental Funds Job and Family Services $ (1,607,969) Community MR/RES Services (469,562) Total Nonmajor funds $ (2,077,531)

Nonmajor Enterprise Funds Stormwater Utility $ (561,396) Total Nonmajor funds $ (561,396)

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 3 - ACCOUNTABILITY AND COMPLIANCE - (Continued)

These funds complied with Ohio state law, which does not permit a cash basis deficit at year- end. The general fund is liable for any deficit in these funds and provides transfers when cash is required, not when accruals occur. The deficit fund balances in the Capital Improvements Fund is due to the recording of short-term notes payable as a fund liability rather than as an “other financing source” in accordance with GAAP. The deficit fund balances and net assets in the remaining funds primarily resulted from adjustments for accrued liabilities at year-end.

C. Compliance

The expenses exceeded appropriations in the Stormwater Utility Fund for contract services by $78,492.

NOTE 4 - POOLED CASH, CASH EQUIVALENTS AND INVESTMENTS

State statutes classify monies held by the County into two categories.

Active deposits are public deposits necessary to meet current demands on the treasury. Such monies must be maintained either as cash in the County treasury, in commercial accounts payable or withdrawable on demand, including negotiable order of withdrawal (NOW) accounts, or in money market deposit accounts.

Inactive deposits are public deposits that the County Treasurer has identified as not required for use within the current five year period of designation of depositories. Inactive deposits must either be evidenced by certificates of deposit maturing not later than the end of the current period of designation of depositories, or by savings or deposit accounts including, but not limited to, passbook accounts. Inactive monies may be deposited or invested in the following securities:

1. United States Treasury Notes, Bills, Bonds, or any other obligation or security issued by the United States Treasury or any other obligation guaranteed as to principal or interest by the United States;

2. Bonds, notes, debentures, or any other obligations or securities issued by any federal government agency or instrumentality, including but not limited to, the Federal National Mortgage Association, Federal Home Loan Bank, Federal Farm Credit Bank, Federal Home Loan Mortgage Corporation, Government National Mortgage Association, and Student Loan Marketing Association. All federal agency securities shall be direct issuances of federal government agencies or instrumentalities;

3. Written repurchase agreements in the securities listed above provided that the market value of the securities subject to the repurchase agreement must exceed the principal value of the agreement by at least two percent and be marked to market daily, and that the term of the agreement must not exceed thirty days;

4. Bonds and other obligations of the State of Ohio or its political subdivisions provided that such political subdivisions are located wholly or partly within the County;

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 4 - POOLED CASH, CASH EQUIVALENTS AND INVESTMENTS - (Continued)

5. Time certificates of deposit or savings or deposit accounts, including, but not limited to, passbook accounts, in any eligible institution mentioned in section 135.32 of the Revised Code;

6. No-load money market mutual funds consisting exclusively of obligations described in items (1) and (2) above and repurchase agreements secured by such obligations, provided that investments in securities described in this division are made only through eligible institutions;

7. The State Treasurer’s Asset Reserve of Ohio Investment Pool (STAR Ohio);

8. Securities lending agreements in which the County lends securities and the eligible institution agrees to exchange either securities described in division (1) or (2) or cash or both securities and cash, equal value for equal value;

9. High grade commercial paper in an amount not to exceed five percent of the County’s total average portfolio; and

10. Bankers acceptances for a period not to exceed 270 days and in an amount not to exceed ten percent of the County’s total average portfolio.

Protection of County's deposits is provided by the Federal Deposit Insurance Corporation (FDIC), by eligible securities pledged by the financial institution as security for repayment, by surety company bonds deposited with the Treasurer by the financial institution or by a single collateral pool established by the financial institution to secure the repayment of all public monies deposited with the institution.

Investments in stripped principal or interest obligations, reverse repurchase agreements and derivatives are prohibited. The issuance of taxable notes for the purpose of arbitrage, the use of leverage and short selling are also prohibited. An investment must mature within five years from the date of purchase unless matched to a specific obligation or debt of the County, and must be purchased with the expectation that it will be held to maturity.

Investments may only be made through specified dealers and institutions. Payment for investments may be made only upon delivery of the securities representing the investments to the Treasurer or, if the securities are not represented by a certificate, upon receipt of confirmation of transfer from the custodian. Also, investments in foreign nations that are diplomatically recognized by the United States are limited to 1% of the total average portfolio.

A. Cash on Hand

At year-end, the County had $5,750 in undeposited cash on hand and $1,375 in undeposited cash in segregated accounts held outside of the County’s internal investment pool. This amount is included on the financial statements of the County as part of “Equity in Pooled Cash and Investments”.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 4 - POOLED CASH, CASH EQUIVALENTS AND INVESTMENTS - (Continued)

B. Cash in Segregated Accounts

At year-end, the County had $8,091,234 cash and cash equivalents deposited separate from the County’s internal investment pool. This amount is included in the amount of “Deposits with Financial Institutions” below.

C. Deposits with Financial Institutions

At December 31, 2010, the carrying amount of all County deposits was $31,190,109. Based on the criteria described in GASB Statement No. 40, “Deposits and Investment Risk Disclosures”, as of December 31, 2010, $30,808,873 of the County’s bank balance of $34,644,464 was exposed to custodial risk as discussed below, while $3,835,791 was covered by the FDIC.

Custodial credit risk is the risk that, in the event of bank failure, the County’s deposits may not be returned. All deposits are collateralized with eligible securities in amounts equal to at least 105% of the carrying value of the deposits. Such collateral, as permitted by the Ohio Revised Code, is held in single financial institution collateral pools at Federal Reserve Banks, or at member banks of the federal reserve system, in the name of the respective depository bank and pledged as a pool of collateral against all of the public deposits it holds or as specific collateral held at the Federal Reserve Bank in the name of the County. The County’s investment policy minimizes custodial credit risk for deposits by maintaining adequate collateralization of certificates of deposit. The County’s policy on deposits requires that they be insured by FDIC or collateralized by the financial institution.

Although the securities were held by the pledging institutions’ trust department and all statutory requirements for the deposit of money had been followed, noncompliance with federal requirements could potentially subject the County to a successful claim by the FDIC.

D. Investments

As of December 31, 2010, the County had the following investments and maturities:

Investment Maturities 1 Year 1 to 2 2 to 3 More than Investment type Fair Value or Less Years Years 3 Years

FFCB $ 48,307,969 $ 5,125,000 $ 9,809,688 $ 24,650,000 $ 8,723,281 FHLB 34,956,091 11,942,516 7,382,109 7,498,047 8,133,419 FHLMC 58,290,535 3,525,425 4,034,112 13,000,790 37,730,208 FNMA 60,548,359 - 2,006,875 21,991,641 36,549,843 Foreign Government Bonds 1,500,000 - 1,500,000 - - Port Authority Bonds 2,000,000 - - - 2,000,000 STAR Ohio 1,232,946 1,232,946 - - - Total $ 206,835,900 $ 21,825,887 $ 24,732,784 $ 67,140,478 $ 93,136,751

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 4 - POOLED CASH, CASH EQUIVALENTS AND INVESTMENTS - (Continued)

Interest Rate Risk: Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. Investments with interest rates that are fixed for longer periods are likely to be subject to more variability in their fair values as a result of future changes in interest rates. The County’s investment policy minimizes interest rate risk by diversifying assets and maturity dates while maintaining adequate liquidity to meet current obligations without a sale of securities.

Credit Risk: Credit risk is the risk that an issuer or other counter party to an investment will not fulfill its obligations. Credit quality information - as commonly expressed in terms of the credit ratings issued by the nationally recognized statistical rating organizations (NRSRO’s) such as Moody’s Investors Service, Standard & Poor’s, or Fitch Ratings, provides a current depiction of potential variable cash flows and credit risk. The County’s investment policy allows for investments in federal agency securities, along with Banker’s Acceptances and Commercial Paper, that are rated AA + by two rating agencies, provided they do not exceed more than 5% of the portfolio. The County’s investments in federal agency securities were all rated AAA by Standard & Poor’s and Aaa by Moody’s. Standard & Poor’s has assigned STAR Ohio an AAAm money market rating. The foreign government bonds are rated AA- by Standard & Poor’s and A1 by Moody’s. The Port Authority Bonds are unrated.

Foreign Currency Risk: Lucas County does have a formal policy regarding foreign government investment, limiting this investment to one percent of the total average portfolio. Foreign currency risk is the risk that changes in exchange rates will adversely affect the fair value of an investment or deposit. At December 31, 2010, the County had exposure of approximately $1,500,000 to foreign currency risk (Israeli currency - shekel).

Custodial Credit Risk: For an investment, custodial credit risk is the risk that, in the event of the failure of the counter party, the County will not be able to recover the value of its investment or collateral securities that are in the possession of an outside party. All of the County’s investments are insured or registered, or the securities are held by the County or its agent in the County’s name. The County’s investment policy minimizes credit risk and custodial credit risk by (1) diversifying assets by issuer and (2) ensuring that required, minimum credit quality ratings exist prior to the purchase of commercial paper and bankers acceptances. At December 31, 2010, the County was not subject to custodial credit risk on investments.

Concentration of Credit Risk: The County places no limit on the amount that may be invested in any one issuer. As of December 31, 2010, the County had the following investments:

Investment type Fair Value % of Total

FFCB$ 48,307,969 23.35% FHLB 34,956,091 16.90% FHLMC 58,290,535 28.18% FNMA 60,548,359 29.27% Foreign government bonds 1,500,000 0.73% Port Authority Bonds 2,000,000 0.97% STAR Ohio 1,232,946 0.60% Total $ 206,835,900 100.00%

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 4 - POOLED CASH, CASH EQUIVALENTS AND INVESTMENTS - (Continued)

E. Reconciliation of Cash and Investments Disclosed to Financial Statements

The following is a reconciliation of cash and investments as reported in the footnote above to cash and investments as reported on the financial statements as of December 31, 2010:

Cash and Investments per footnote Carrying amount of deposits $ 31,190,109 Investments 206,835,900 Cash on hand 7,125 Total $ 238,033,134

Cash and Investments per Financial Statements Governmental activities $ 194,723,684 Business-type activities 12,681,376 Agency funds 30,628,074 Total $ 238,033,134

NOTE 5 - INTERFUND TRANSACTIONS

A. Interfund transfers for the year ended December 31, 2010, consisted of the following, as reported on the fund financial statements:

Transfer From Governmental Funds Enterprise Funds Transfer General Capital Water Supply Wastewater To Fund Improvements System Treatment Total Governmental Funds: Debt Service $ 4,124,062 $ 6,330,000 $ - $ - $ 10,454,062 Capital Improvements 1,950,196 - - - 1,950,196 Nonmajor Governmental 14,455,513 - - - 14,455,513

Internal Service Funds 50,000 - - - 50,000

Enterprise Funds: Sewer System - - 58,580 191,548 250,128 Total $ 20,579,771 $ 6,330,000 $ 58,580 $ 191,548 $ 27,159,899

Transfers are used to 1) move revenues from the fund required by statute or budget to collect them to the fund required by statute or budget to expend them, 2) move receipts restricted to debt service from the funds collecting the receipts to the Debt Service Fund as debt service payments become due, and 3) use unrestricted revenues collected in the general fund to finance various programs accounted for in other funds.

The transfer from the Capital Improvements Fund to the Debt Service Fund was to move bond proceeds to the Debt Service Fund to retire previously issued notes which were reported as a fund liability.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 5 - INTERFUND TRANSACTIONS - (Continued)

The transfer from the Water Supply System Fund to the Sewer System Fund was to move capital assets, net of accumulated depreciation, contributed by the Water Supply System Fund to the Sewer System Fund during the fiscal year.

The transfer from the Wastewater Treatment Fund to the Sewer System Fund was to move principal and interest payments related to an OWDA loan to the Sewer System Fund which reports the OWDA loan liability.

Interfund transfers between governmental funds are eliminated for reporting on the government-wide financial statements. During 2010, there were no transfers between governmental activities and business-type activities to report on the statement of activities.

B. Interfund loans receivable/payable consisted of the following at December 31, 2010, as reported on the fund financial statements:

Interfund Loans Receivable Interfund Loans Payable Amount General Nonmajor Enterprise $ 114,179

The Stormwater Utility Fund (a nonmajor enterprise fund) received an advance from the General Fund during 2010. The advance was not repaid by December 31, 2010 and is reported as an interfund loan payable in the Stormwater Utility Fund and an interfund loan receivable in the General Fund. The interfund loan is expected to be repaid in the subsequent year. Interfund loans receivable/payable between governmental activities and business-type activities are reported as a component of the internal balance reported on the statement of net assets.

C. Amounts “due to other funds” and “due from other funds” consisted of the following at December 31, 2010, as reported on the fund financial statements:

Due To Other Funds Due From Other Funds Amount General Internal Service Funds $ 42,237 Mental Health and Recovery Internal Service Funds 787 Children Services Board Internal Service Funds 11,261 Nonmajor Governmental Funds Internal Service Funds 52,432 Internal Service Funds Internal Service Funds 806 Wastewater Treatment Internal Service Funds 825 Nonmajor Enterprise Funds Internal Service Funds 2,551 $ 110,899 Total

Due to/due from balances resulted from the routine lag between the dates interfund goods and services are provided or reimbursable expenditures occur, transactions are recorded in accounting system and payments between funds are made.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 5 - INTERFUND TRANSACTIONS - (Continued)

Amounts due to/from other funds between governmental funds are eliminated on the government-wide financial statements. Amounts due to/from other funds between governmental activities and business-type activities are reported as a component of the internal balance reported on the statement of net assets.

NOTE 6 - PROPERTY TAXES

Property taxes include amounts levied against all real and public utility located in the County. Taxes collected from real property taxes (other than public utility) in one calendar year are levied in the preceding calendar year on the assessed value as of January 1 of that preceding year, the lien date. Assessed values are established by the County Auditor at 35 percent of appraised market value. All property is required to be revaluated every six years. Real property taxes are payable annually or semi-annually. If paid annually, payment is due December 31; if paid semi- annually, the first payment is due December 31, with the remainder payable by June 20. Under certain circumstances, State statute permits later payment dates to be established.

Public utility real and tangible personal property taxes collected in one calendar year are levied in the preceding calendar year on assessed values determined as of December 31 of the second year preceding the tax collection year, the lien date. Public utility tangible personal property is assessed at varying percentages of true value; public utility real property is assessed at 35 percent of true value. 2010 public utility property taxes became a lien December 31, 2009, are levied after October 1, 2010, and are collected in 2011 with real property taxes. Public utility property taxes are payable on the same dates as real property taxes described previously.

Tangible personal property tax revenues received in calendar year 2010 (other than public utility property) represent the collection of calendar year 2010 taxes levied against local and inter- exchange telephone companies. Tangible personal property taxes received from telephone companies in calendar year 2010 were levied after October 1, 2009, on the value as of December 31, 2009. Amounts paid by multi-county taxpayers were due September 20. Single county taxpayers may pay annually or semiannually. If paid annually, payment is due April 30; if paid semiannually, the first payment is due April 30, with the remainder payable by September 20.

House Bill No. 66 was signed into law on June 30, 2005. House Bill No. 66 phases out the tax on tangible personal property of general businesses, telephone and telecommunications companies, and railroads. The tax on general business and railroad property was eliminated in calendar year 2009, and the tax on telephone and telecommunications property will be eliminated for calendar year 2011. The tax is phased out by reducing the assessment rate on the property each year. The bill replaces the revenue lost by the County due to the phasing out of the tax. In calendar years 2009-2010, the County was fully reimbursed for the lost revenue. In calendar years 2011-2017, the reimbursements will be phased out.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 6 - PROPERTY TAXES - (Continued)

The County Treasurer collects property taxes on behalf of all taxing districts in the County. The County Auditor periodically remits to the taxing districts their portion of the taxes collected. Property taxes receivable represents real property taxes, public utility taxes, tangible personal property taxes and outstanding delinquencies which are measurable as of December 31, 2010 and for which there is an enforceable legal claim. In the governmental funds, the current portion receivable has been offset by unearned revenue since the current taxes were not levied to finance 2010 operations and the collection of delinquent taxes has been offset by deferred revenue since the collection of the taxes during the available period is not subject to reasonable estimation. On a full accrual basis, collectible delinquent property taxes have been recorded as a receivable and revenue while on a modified accrual basis the revenue is deferred.

The full tax rate for all County operations for the year ended December 31, 2010 was $14.07 per $1,000 of assessed value. The assessed values of real and tangible personal property upon which 2010 property tax receipts were based are as follows:

Real Property Residential/Agricultural $ 5,739,765,260 Commercial/Industrial/Mineral 2,095,040,315 Tangible Personal Property 12,237,890 Public Utility Real 10,993,780 Personal 215,568,350 Total Assessed Value $ 8,073,605,595

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 6 - PROPERTY TAXES - (Continued)

Ohio law prohibits taxation of property from all taxing authorities in excess of 10.00 mills of assessed value without a vote of the people. Presently, the County levies 2.00 mills of the 10.00 mill limit for the General Fund. An additional 12.07 mills have been levied for voted millage.

A summary of the voted and unvoted millage follows:

Voter Effective Rate Levied for 2010 Collection Year (b) Final Authorized Agricultural / Commercial / Collection Purpose Rate (a) Residential Industrial Year Voted Millage: Senior Services 0.45 0.450000 0.450000 2014 Mental Health & Recovery 1.50 1.500000 1.473469 2014/2018 Developmental Disabilities 5.00 4.231471 4.445133 continuous Children Services 2.40 2.276256 2.322556 2011/2013 Zoo Operating 0.85 0.850000 0.804897 2011 Zoo Improvements 1.00 1.000000 0.946938 2016 911 Telephone 0.70 0.700000 0.662856 2011 Science & Natural History 0.17 0.170000 0.170000 2013 Total voted tax rates 12.07 11.177727 11.275849 Inside (Unvoted) Millage: General Fund 2.00 2.000000 2.000000 N/A Total direct tax rates 14.07 13.177727 13.275849

(a) Dollars per $1,000 of assessed valuation. (b) Ohio law provides for a reduction of certain voted levies to offset inflation in the value of real property. The voted levies are subject to change.

NOTE 7 - PERMISSIVE SALES AND USE TAX

In 1970, the County Commissioners, by resolution, imposed a .5% tax on all retail sales, including motor vehicles, made in the County. In 1982, the County commissioners increased the sales tax by .5% to 1%. In November 1993, Lucas County voters approved a permanent increase of .25% to 1.25% in the sales tax.

Vendor collections of the tax are paid to the State Treasurer by the twenty-third day of the month following collection. The State Tax Commissioner certifies to the State Office of Budget and Management (OBM) the amount of the tax to be returned to the County. The Tax Commissioner’s certification must be made within forty-five (45) days after the end of each month. The OBM then has five (5) days in which to draw the warrant payable to the County.

Proceeds of the tax are credited entirely to the General Fund. Amounts that have been collected by the State and are to be received within 60 days of year end are accrued as revenue, as measurable and available. Sales tax revenue reported in the General Fund for 2010 amounted to $68,074,116.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 8 - CAPITAL ASSETS

A. Governmental Activities

Certain balances in the governmental activities capital assets at December 31, 2009 have been reclassified to (1) report computer software as a separate capital asset line item and (2) to correct the classification of items reported in prior years. The reclassifications had the following effect on the governmental activities capital asset balances as previously reported:

Reclassified Balance Balance 12/31/2009 Reclassifications 12/31/2009 Governmental Activities: Capital assets, not being depreciated: Land $ 21,240,236 $ - $ 21,240,236 Construction in progress 13,678,536 - 13,678,536 Total capital assets, not being depreciated 34,918,772 - 34,918,772 Capital assets, being depreciated: Buildings, structures and improvements 308,855,584 (1,221,935) 307,633,649 Furniture, fixtures and equipment 58,887,038 (1,686,922) 57,200,116 Computer software - 2,265,137 2,265,137 Infrastructure 331,904,748 643,720 332,548,468

Total capital assets, being depreciated 699,647,370 - 699,647,370 Accumulated depreciation: Buildings, structures and improvements (93,741,612) (65,891) (93,807,503) Furniture, fixtures and equipment (43,668,187) 2,352,612 (41,315,575) Computer software - (2,165,935) (2,165,935) Infrastructure (278,849,039) (120,786) (278,969,825) Total accumulated depreciation (416,258,838) - (416,258,838) Total capital assets being depreciated, net 283,388,532 - 283,388,532 Governmental activities capital assets, net$ 318,307,304 $ -$ 318,307,304

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 8 - CAPITAL ASSETS - (Continued)

Capital asset activity for year ended December 31, 2010 follows:

Reclassified Balance Balance 12/31/2009 Increases Decreases 12/31/10 Governmental Activities: Capital assets, not being depreciated: Land $ 21,240,236 $ 1,233,781 $ (16,951) $ 22,457,066 Right of way - 1,157,265 - 1,157,265 Construction in progress 13,678,536 9,387,183 (8,689,965) 14,375,754 Total capital assets, not being depreciated 34,918,772 11,778,229 (8,706,916) 37,990,085 Capital assets, being depreciated: Buildings, structures and improvements 307,633,649 4,981,243 - 312,614,892 Furniture, fixtures and equipment 57,200,116 4,219,209 (1,526,159) 59,893,166 Computer software 2,265,137 791,633 - 3,056,770 Infrastructure 332,548,468 4,123,091 - 336,671,559

Total capital assets, being depreciated 699,647,370 14,115,176 (1,526,159) 712,236,387 Accumulated depreciation: Buildings, structures and improvements (93,807,503) (7,140,301) - (100,947,804) Furniture, fixtures and equipment (41,315,575) (4,777,192) 1,445,654 (44,647,113) Computer software (2,165,935) (614,702) - (2,780,637) Infrastructure (278,969,825) (3,619,091) - (282,588,916) Total accumulated depreciation (416,258,838) (16,151,286) 1,445,654 (430,964,470) Total capital assets being depreciated, net 283,388,532 (2,036,110) (80,505) 281,271,917 Governmental activities capital assets, net$ 318,307,304 $ 9,742,119 $ (8,787,421) $ 319,262,002

Construction-in-progress: During 2010, the County incurred additional expenditures of $9,387,183, with completed projects amounting to $8,689,965. The completed projects related to buildings, structures and improvements and infrastructure. The most significant of the new expenditures for construction-in-progress were for infrastructure projects. During 2010, completed infrastructure projects amounted to $4,123,091.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 8 - CAPITAL ASSETS - (Continued)

Depreciation expense was charged to functions and programs of the County as follows:

Governmental Activities: General government: Legislative and executive $ 7,405,095 Judicial 1,100,152 Public safety 2,534,613 Public works 3,835,370 Health 662,471 Human services 440,337 Conservation and recreation 131,843 Internal service funds 41,405

Total depreciation expense - governmental activities $ 16,151,286

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 8 - CAPITAL ASSETS - (Continued)

B. Business-Type Activities

Certain balances in the business-type activities capital assets at December 31, 2009 have been reclassified to report computer software on a separate capital asset line item. The reclassification had the following effect on the business-type activities capital asset balances as previously reported:

Reclassified Balance Balance Business-Type Activities: 12/31/09 Reclassifications 12/31/09 Capital assets, not being depreciated: Land $ 401,794 $ -$ 401,794 Total capital assets, not being depreciated 401,794 - 401,794 Capital assets, being depreciated: Buildings, structures and improvements 39,007,943 - 39,007,943 Land improvements 142,208,951 - 142,208,951 Furniture, fixtures and equipment 8,713,934 (22,503) 8,691,431 Computer software - 22,503 22,503 Total capital assets, being depreciated 189,930,828 - 189,930,828 Accumulated depreciation: Buildings, structures and improvements (10,906,343) - (10,906,343) Land improvements (65,146,277) - (65,146,277) Furniture, fixtures and equipment (7,823,375) 18,680 (7,804,695) Computer software - (18,680) (18,680) Total accumulated depreciation (83,875,995) - (83,875,995) Total capital assets, being depreciated net 106,054,833 - 106,054,833 $ 106,456,627 $ -$ 106,456,627 Business-type activities capital assets, net

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 8 - CAPITAL ASSETS - (Continued)

Capital asset activity for year ended December 31, 2010 follows:

Reclassified Balance Balance Business-Type Activities: 12/31/09 Increases Decreases 12/31/10 Capital assets, not being depreciated: Land$ 401,794 $ 24,380 $ (43,084) $ 383,090 Construction in progress - 3,528,181 (859,566) 2,668,615 Total capital assets, not being depreciated 401,794 3,552,561 (902,650) 3,051,705 Capital assets, being depreciated: Buildings, structures and improvements 39,007,943 262,000 (262,949) 39,006,994 Land improvements 142,208,951 3,716,490 (192,000) 145,733,441 Furniture, fixtures and equipment 8,691,431 509,226 (867,433) 8,333,224 Computer software 22,503 - - 22,503 Total capital assets, being depreciated 189,930,828 4,487,716 (1,322,382) 193,096,162 Accumulated depreciation: Buildings, structures and improvements (10,906,343) (952,869) 254,261 (11,604,951) Land improvements (65,146,277) (3,486,164) - (68,632,441) Furniture, fixtures and equipment (7,804,695) (391,484) 808,453 (7,387,726) Computer software (18,680) (1,911) - (20,591) Total accumulated depreciation (83,875,995) (4,832,428) 1,062,714 (87,645,709) Total capital assets, being depreciated net 106,054,833 (344,712) (259,668) 105,450,453 Business-type activities capital assets, net $ 106,456,627 $ 3,207,849 $ (1,162,318) $ 108,502,158

Depreciation expense was charged to the County’s enterprise funds as follows:

Business-type Activities: Water Supply System $ 1,794,605 Wastewater Treatment 848,926 Sewer System 1,764,818 Sanitary Engineer 300,983 Solid Waste 123,096 Total depreciation expense - business-type activities $ 4,832,428

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 8 - CAPITAL ASSETS - (Continued)

C. Component Units

Capital asset activity for year ended December 31, 2010 follows:

Balance Changes Balance 12/31/2009 in Assets 12/31/2010 Capital assets, not being depreciated: Land,construction in progress and parking rights $ 3,101,652 $ 1,861,419 $ 4,963,071

Total capital assets, not being depreciated 3,101,652 1,861,419 4,963,071 Capital assets, being depreciated: Buildings, structures and improvements 25,466,450 268,801 25,735,251 Furniture, fixtures and equipment 4,917,001 303,714 5,220,715

Total capital assets, being depreciated 30,383,451 572,515 30,955,966

Total accumulated depreciation (11,176,054) (1,517,221) (12,693,275) Total capital assets being depreciated, net 19,207,397 (944,706) 18,262,691 Component units capital assets, net$ 22,309,049 $ 916,713 $ 23,225,762

Depreciation expense was charged to component units as follows:

Component Units: Toledo Mud Hens Baseball Club, Inc. $ 626,183 Lott Industries, Inc. 462,893 Preferred Industries, Inc. and Affiliates 379,279 Toledo Arena Sports, Inc. 7,243 Toledo-Lucas Convention and Visitors Bureau 154,533 Total depreciation expense - component units $ 1,630,131

Depreciation expense and the change in accumulated depreciation for the component units will differ due to the effect the disposal of capital assets has on the accumulated depreciation balances.

- 81 -

LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 9 - NOTES PAYABLE

During the fiscal year 2010, the following note payable activity occurred:

Maturity Balance Balance Note Issue Date Rate 12/31/2009 Issued Redeemed 12/31/2010 Various purpose improvements 9/16/2010 2.00%$ 4,505,000 $ - $ 4,505,000 $ - Convention Center Notes 4/21/2010 2.00% 9,130,000 - 9,130,000 - Arena Improvement BANS 7/22/2010 1.00% 50,000,000 - 50,000,000 - Taxable Arena Improvement Notes 2009 7/22/2010 1.75% 10,000,000 - 10,000,000 - Taxable Arena Improvement Notes 2009-1 7/22/2010 1.75% 30,000,000 - 30,000,000 - Convention Center Note Series 2010 7/22/2010 1.00% - 9,130,000 9,130,000 - Taxable Arena Improvement BAN Series 2010 7/22/2011 1.25% - 12,950,000 - 12,950,000 Taxable Arena Improvement BAN Series 2010-1 7/22/2011 1.88% - 13,800,000 - 13,800,000 Various Purpose Improvements - Series 2010 9/15/2011 1.125% - 965,000 - 965,000

Total capital project notes $ 103,635,000 $ 36,845,000 $ 112,765,000 $ 27,715,000

Various Purpose Improvements - Series 2010 9/15/2011 1.125% $ - $ 1,465,000 $ -$ 1,465,000

Total business type activities $ - $ 1,465,000 $ -$ 1,465,000

All notes are backed by the full faith and credit of the County and mature within one year from the date of issuance. The various purpose improvements, arena improvement and convention center notes were issued in anticipation of long-term bonded financing and will be classified as long-term obligations once they are refinanced on a long-term basis.

Various purpose improvements notes: $965,000 of outstanding various purpose improvements notes payable are reported in the Capital Improvements Fund. These notes are liabilities of the funds which received the proceeds.

Convention center and arena improvement notes: $26,750,000 of outstanding convention center and arena improvement bond anticipation notes payable are reported in the Capital Improvements Fund. These notes are liabilities of the funds which received the proceeds.

Various purpose improvements notes: $1,185,000 of outstanding various purpose improvements notes payable are reported in the Water Supply System Fund and $280,000 are reported in the Sewer System Fund. These notes are liabilities of the funds which received the proceeds.

- 82 -

LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 10 - LONG-TERM DEBT AND OTHER OBLIGATIONS

In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net assets. The December 31, 2009 balances in the schedules of the long-term obligations reported below have been restated to report the effect of the reclassification of certain OWDA loans between governmental activities and business-type activities.

General Obligation Bonds General obligation bonds are secured by the County’s ability to levy a voted or unvoted property tax within limitations of Ohio Law. All long-term debt issued for governmental purposes of the County and special assessment bonds are retired from the Debt Service Fund.

On June 10, 2010, the County issued $48,860,000 Convention Center and Arena Improvement Bonds for the purpose of refinancing previously issued short-term notes, used to finance convention center and arena improvements, on a long-term basis. These bonds bear annual interest rates ranging from 2.0% to 5.0%. Principal payments are due October 1 of each year and interest payments are due April 1 and October 1 of each year. The bonds have a final stated maturity of October 1, 2040. Proceeds of the bond issue are reported in the Capital Improvements Fund. On June 10, 2010, the County issued $19,100,000 Arena Improvement Bonds for the purpose of refinancing previously issued short-term notes used to finance arena improvements on a long- term basis. These bonds bear annual interest rates ranging from 1.25% to 6.15%. Principal payments are due October 1 of each year and interest payments are due April 1 and October 1 of each year. The bonds have a final stated maturity of October 1, 2040. Proceeds of the bond issue are reported in the Capital Improvements Fund.

In 2007, the County defeased certain general obligation bonds by placing the proceeds of new bonds in an irrevocable trust to provide for all future debt service payments on the old bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the County's financial statements. At December 31, 2010, $10,810,000 of bonds outstanding are considered defeased.

Special Assessment Bonds with Governmental Commitment Special assessment bonds are secured by an unvoted property tax levy; however, each bond resolution provides for principal and interest to also be paid from special assessments levied for the projects financed by those bonds and consequently those bonds are treated as “self- supporting.”

On September 15, 2010, the County issued $360,000 Metro Sewer & Water District Improvement Special Assessment Bonds for the purpose of financing improvements in the Lucas County Metropolitan Sewer & Water District. These bonds bear annual interest rates ranging from 1.125% to 5.375%. Principal payments are due December 1 of each year and interest payments are due June 1 and December 1 of each year. The bonds have a final stated maturity of December 1, 2030. Proceeds of the bond issue are reported in the Capital Improvements Fund.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 10 - LONG-TERM DEBT AND OTHER OBLIGATIONS - (Continued)

Non-tax Revenue Bonds In 2001, the County issued $20,000,000 of Non-tax Revenue Bonds for a new baseball stadium which the County owns and leases to the Toledo Mud Hens Baseball Club, Inc. In 2001, the County also issued $6,000,000 of Non-tax Revenue Notes for that project which were prepaid and retired in April, 2002. The Non-tax Revenue Bonds do not represent or constitute a general obligation debt or pledge of the full faith and credit or taxing power of the County. The Non-tax Revenue Bonds are special obligations of the County secured by, and payable solely from, the Non-tax Revenues. The County has covenanted to appropriate in its annual appropriation measure for each year, and to pay to the Trustee for the Non-tax Revenue Bonds by January 15, of such year, Non-tax Revenues in an amount sufficient to pay all bond service charges due and payable on the Non-tax Revenue Bonds during the then current year. The 2001 revenue bonds were refunded in 2010 as described below.

On August 25, 2010, the County issued $10,045,000 Taxable Economic Development Revenue Refunding Bonds, Series 2010 (Lucas County Ballpark Project) with annual interest rates ranging from 1.25% to 3.75%. Principal payments are due October 1 of each year and interest payments are due April 1 and October 1 of each year. The bonds have a final stated maturity of October 1, 2016. This refunding bond issue, together with a $4,300,000 cash contribution from the County (derived from moneys paid to the County over the years under the Ballpark lease), was used to currently refund the remaining balance ($14,210,000) of the 2001 Non-tax Revenue Bonds described above. The proceeds of the refunding bond issue are reported in the Debt Service Fund.

The proceeds were deposited in an irrevocable trust with an escrow agent and can only be invested in government securities that mature on or before the redemption date. The refunding bond proceeds will provide for future debt service payments on the refunded 2001 Taxable Economic Development Revenue Bonds. As a result, the 2001 Taxable Economic Development Revenue Bonds were considered defeased and the liability for those bonds removed from the basic financial statements. The refunded 2001 Taxable Economic Development Revenue Bonds were then redeemed on December 1, 2010 and there is no balance on the refunded debt at December 31, 2010.

The current refunding reduces debt service payments over the next 11 years by $9,503,811 resulting in an economic gain (difference between the present values of the old and new debt service payment) of $2,861,585.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 10 - LONG-TERM DEBT AND OTHER OBLIGATIONS - (Continued)

The County has pledged future non-tax revenues, net of specified operating expenses, to repay the Series 2010 Taxable Economic Development Revenue Refunding Bonds. Proceeds of the refunding bonds were used to currently refund the 2001 Taxable Economic Development Revenue Bonds which were used to construct a new baseball stadium which the County owns and leases to the Toledo Mud Hens Baseball Club, Inc. The Series 2010 Taxable Economic Development Revenue Refunding Bonds are payable solely from non-tax revenues and are payable through 2016. There were no principal and interest payments made in 2010 on the Series 2010 non-tax revenue bonds. The total principal and interest remaining to be paid on the Series 2010 non-tax revenue bonds is $11,126,059.

Revenue Bonds The County has pledged future revenues, net of specified operating expenses, to repay $725,700 in Series 2006 revenue bonds. Revenue bonds do not represent a general obligation debt or a pledge of the full faith and credit or taxing power of the County. Proceeds of the bonds were used to construct a portion of sanitary sewer number 772 in Jerusalem Township. The Series 2006 sewer construction bonds are payable from S.S.772 revenues and are payable through 2047. The 2010 principal and interest payments on the bonds required over 100.0% percent of net revenues. The total principal and interest remaining to be paid on the Series 2006 revenue bonds is $1,433,797. Principal and interest paid for the current year and total net revenues were $39,800 and $38,000, respectively.

Legal Debt Margin Under the Uniform Bond Act of the Ohio Revised Code, and not taking into account the equity in the Debt Service Fund, the County has an unvoted debt limitation of $80.064 million. After deducting the current net indebtedness, the County has the capacity to issue approximately $66.036 million of additional unvoted general obligation debt.

Ohio Public Works Commission (OPWC) Loans The County has issued OPWC loans to finance various road improvements (governmental activities) and various wastewater and sewer system improvements (business-type activities). The OPWC loans are interest free loans. Debt service payments on governmental activities OPWC loans are made from the Motor Vehicle and Gas Tax fund (a nonmajor governmental fund) and debt service payments from business-type activities OWPC loans are made from the Wastewater Treatment Fund and Sewer System Fund.

Ohio Water Development (OWDA) Loans The County has issued OWDA loans to finance various construction and improvement projects related to the business-type activities. The OWDA loans bear interest rates ranging from 4.2% to 7.67%. Debt service payments on OWDA loans are made from the following enterprise funds: Water Supply System Fund, Wastewater Treatment Fund, Sewer System Fund, Sanitary Engineer Fund (a nonmajor enterprise fund), Stormwater Utility Fund (a nonmajor enterprise fund) and Solid Waste Fund (a nonmajor enterprise fund). In 2010, the County transferred $1,443,462 of OWDA loans from governmental activities to business-type activities as debt service payments are made from the funds listed above.

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 10 - LONG-TERM DEBT AND OTHER OBLIGATIONS - (Continued)

In 2010,the following changes occurred in the governmental activities long-term obligations:

Governmental Activities Original Maturity Balance Balance Amount Due in Issued Date 12/31/09 Additions Reductions 12/31/10 in One Year General Obligation Bonds: 1986 - 8% County public assistance building $ 5,500,000 12/01/11 $ 440,000 $ - $ (220,000) $ 220,000 $ 220,000 1986 - 6.5% Convention Center land 8,400,000 12/01/12 1,020,000 - (340,000) 680,000 340,000 2001 - 4.375% to 5% Juvenile Justice Center 17,000,000 12/01/21 760,000 - (760,000) - - 2003 - 2.25% to 5% Court of Appeals 6,260,000 12/01/23 4,860,000 - (260,000) 4,600,000 270,000 2005 - 3.5% to 4% Current Refunding 3,005,000 12/01/25 1,950,000 - (300,000) 1,650,000 305,000 2007 - 3.5% to 4.25% Advance Refunding 11,740,000 12/01/21 11,445,000 - (60,000) 11,385,000 860,000 2008 - 3% to 4% - Advance Refunding 2,865,000 12/01/20 1,960,000 - (955,000) 1,005,000 1,005,000 2010 - 2.0% to 5.00% Convention Center and Arena Improvement 48,860,000 10/01/40 - 48,860,000 - 48,860,000 515,000 2010 - 1.25% to 6.15% - Arena Improvement 19,100,000 10/01/40 - 19,100,000 - 19,100,000 100,000

Total general obligation bonds$ 122,730,000 22,435,000 67,960,000 (2,895,000) 87,500,000 3,615,000

Special Assessment Bonds with Governmental Commitment: 1974 - 7.625% Waterline $ 528,320 11/01/14 80,000 - (15,000) 65,000 15,000 1990 - 6.8% to 6.85% Waterline 397,000 12/01/10 35,000 - (35,000) - - 1992 - 3.4% to 6.65% Sewers & waterlines 496,000 12/01/11 80,000 - (40,000) 40,000 40,000 1992 - 3.4% to 6.65% Sewers & waterlines 981,000 12/01/12 225,000 - (70,000) 155,000 75,000 1994 - 4% to 6.05% Sewers & waterlines 905,000 12/01/13 290,000 - (65,000) 225,000 70,000 1995 - 4.3% to 6.8% Sewers & waterlines 680,000 12/01/15 250,000 - (45,000) 205,000 45,000 1996 - 5.375% to 6.5% Sewers & waterlines 2,460,000 12/01/16 1,315,000 - (155,000) 1,160,000 160,000 1997 - 4.9% to 5.45% Sewers & waterlines 1,235,000 12/01/17 640,000 - (65,000) 575,000 70,000 1998 - 4.3% to 5% Sewers & waterlines 2,460,000 12/01/18 1,385,000 - (125,000) 1,260,000 130,000 1999 - 5.15% to 6% Sewers & waterlines 535,000 12/01/19 340,000 - (25,000) 315,000 25,000 2000 - 5.2% to 5.6% Sewers & waterlines 1,560,000 12/01/20 1,045,000 - (70,000) 975,000 75,000 2001 - 4.1% to 5.1% Sewers & waterlines 1,585,000 12/01/21 1,100,000 - (70,000) 1,030,000 75,000 2002 - 3.0% to 4.6% Sewers & waterlines 1,050,000 12/01/22 770,000 - (45,000) 725,000 50,000 2003 - 2.75% to 5% Sewers & waterlines 990,000 12/01/23 770,000 - (40,000) 730,000 45,000 2004 - 3% to 5.25% Sewers & waterlines 1,545,000 12/01/24 1,260,000 - (65,000) 1,195,000 65,000 2005 - 3.5% to 4.25% Sewers & waterlines 1,620,000 12/01/25 1,390,000 - (65,000) 1,325,000 65,000 2005 - 3.5% to 4% Technology drive 765,000 12/01/25 490,000 - (75,000) 415,000 75,000 2005 - 3.5% to 4.25% Technology drive 1,035,000 12/01/25 890,000 - (40,000) 850,000 45,000 2006 - 4.25% to 4.35% Sewers & waterlines 1,230,000 12/01/26 1,125,000 - (45,000) 1,080,000 45,000 2006 - 4.5% S.S. 772 936,100 09/01/26 840,500 - (34,000) 806,500 35,500 2007 - 4.25% to 5.00% Water & Sewer 470,000 12/01/27 440,000 - (15,000) 425,000 15,000 2008 - 3.0% to 4.7% SS758 Bond 730,394 12/01/28 712,752 - (24,699) 688,053 28,228 2008 - 3.0% to 4.7% WL1569,1577,1609,1616 304,606 12/01/28 297,248 - (10,301) 286,947 11,772 2009 - 2.2 to 7.0% various purpose improvement 1,250,000 12/01/29 1,250,000 - (25,000) 1,225,000 45,000 2010 - 1.125 to 5.375% Sewer & waterlines 360,000 12/01/30 - 360,000 - 360,000 10,000 Total special assessment bonds $ 26,108,420 17,020,500 360,000 (1,264,000) 16,116,500 1,315,500

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 10 - LONG-TERM DEBT AND OTHER OBLIGATIONS - (Continued)

Governmental Activities - (Continued) Original Maturity Balance Balance Amount Due Issued Date 12/31/09 Additions Reductions 12/31/10 in One Year Non-Tax Revenue Bonds: 2001 - 6.375% to 6.625% Baseball Stadium $ 20,000,000 12/01/21 $ 15,045,000 $ - $ (15,045,000) $ - $ - 2010 - 1.25% to 3.75% Current Refunding 10,045,000 10/01/16 - 10,045,000 - 10,045,000 1,565,000 Total Non-Revenue Bonds$ 30,045,000 15,045,000 10,045,000 (15,045,000) 10,045,000 1,565,000 Revenue Bonds: 2006 - 4.5% S.S. 772 $ 725,700 09/01/46 711,100 - (7,800) 703,300 8,200 Total Revenue Bonds $ 725,700 711,100 - (7,800) 703,300 8,200 OPWC Loans: 1999 - 0% Road improvements - Angola Rd. $ 180,000 7/1/2010 9,000 - (9,000) - - 2000 - 0% Road improvements -Holloway Rd. 230,000 7/1/2011 23,000 - (23,000) - - 2000 - 0% Road improvements - Old St Line 201,380 7/1/2011 20,138 - (20,138) - - 2000 - 0% Road improvements - Eber Rd. 209,979 1/1/2011 10,499 - (10,499) - - 2000 - 0% Road improvements - Overlay Ph 1 318,887 7/1/2011 31,889 - (31,889) - - 2001 - 0% Road improvements - Garden 161,510 1/1/2012 32,302 - (16,151) 16,151 8,076 2001 - 0% Road improvements - Flanders/Laskey 118,659 1/1/2011 11,866 - (11,866) - - 2001 - 0% Road improvements - Monclova 139,697 1/1/2011 13,969 - (13,969) - - 2002 - 0% Road improvements - Dutch Rd. 236,895 1/1/2012 59,223 - (23,690) 35,533 11,845 2002 - 0% Road improvements - Multi Jurisd. 513,160 1/1/2012 153,949 - (51,315) 102,634 25,658 2002 - 0% Road improvements - Bancroft 154,865 1/1/2012 38,716 - (15,486) 23,230 7,743 2003 - 0% Road improvements - Centenial/Albon 540,000 1/1/2013 243,000 - (54,000) 189,000 27,000 2006 - 0% Road improvements - Eber Wilkins 500,000 1/1/2016 325,000 - (50,000) 275,000 25,000 2008 - 0% Road improvements - Wilkins Rd. 186,756 1/1/2027 168,080 - (9,338) 158,742 4,669 2008 - 0% Road improvements - Abon Signal 15,147 1/1/2028 12,875 - (1,515) 11,360 757 2008 - 0% Road improvements - Yarberg Bridge 99,404 1/1/2028 94,434 - (4,970) 89,464 2,485 2008 - 0% Road improvements - Yarberg Bridge 95,797 1/1/2028 91,007 - (4,789) 86,218 2,395 2009 - 0% Road improvements - Lathrop Bridge 67,096 1/1/2030 67,096 - (3,355) 63,741 1,677 2009 - 0% Road improvements - King Rd. 109,454 1/1/2020 109,454 - (10,946) 98,508 5,473 2009 - 0% Road improvements - Dorr Street 37,207 1/1/2020 37,207 - (3,721) 33,486 1,860 2009 - 0% Road improvements - Providence-Neapolis-Swanton Rd. 12,445 1/1/2020 12,445 - (1,245) 11,200 622 Total OPWC Loans: $ 4,128,338 1,565,149 - (370,882) 1,194,267 125,260

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 10 - LONG-TERM DEBT AND OTHER OBLIGATIONS - (Continued)

Governmental Activities - (Continued) Original Maturity Balance Balance Amount Due Issued Date 12/31/09 Additions Reductions 12/31/10 in One Year

Other long-term obligations Capital lease obligations $ 119,300 $ 81,724 $ (95,346) $ 105,678 $ 69,483 Compensated absences 21,015,356 12,564,820 (13,401,699) 20,178,477 12,823,183 Landfill obligation 9,500,000 - (2,500,000) 7,000,000 - Claims payable 11,409,319 10,207,619 (11,409,319) 10,207,619 5,716,736 Total other long-term obligations 42,043,975 22,854,163 (27,406,364) 37,491,774 18,609,402

Total governmental activities obligations 98,820,724 $ 101,219,163 $ (46,989,046) 153,050,841 $ 25,238,362

Add: Unamortized bond premiums 71,829 453,484 Less: unamortized bond discounts (35,838) (32,831) Less: unamortized deferred charges on refundings (168,447) -

Total on statement of net assets$ 98,688,268 $ 153,471,494

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 10 - LONG-TERM DEBT AND OTHER OBLIGATIONS - (Continued)

During the fiscal year 2010, the following changes occurred in the County’s business-type activities long-term obligations:

Business-type Activities Original Maturity Balance Balance Amount Due Issued Date 12/31/09 Additions Reductions 12/31/10 in One Year

OWDA Loans: 1980-1984 - 6.24% to 6.25% Sewer system$ 6,588,707 07/01/13$ 797,628 $ - $ (210,351) $ 587,277 $ 108,362 1984 - 6.24-6.25% Wastewater treatment incl. above 07/01/13 587,558 - (154,841) 432,717 79,767 1983-1984 - 7.38% to 7.67% Sewers 662,191 1/1/2007 88,532 - (58,316) 30,216 30,216 1991 - 7.45% to 7.62% Water supply system 640,317 07/01/11 58,900 - (58,900) - - 1991 - 7.45% to 7.5% Water supply system 310,473 07/01/11 41,509 - (27,342) 14,167 14,167 1991 - 6.16% to 7.45% Sewer 1100 403,165 7/1/2011 53,734 - (35,393) 18,341 18,341 1991 - 6.16% to 7.45% Sewer 0526A 426,937 7/1/2011 57,081 - (37,598) 19,483 19,483 1991 - 6.16% to 7.45% Sewer 0526B 257,591 7/1/2011 34,332 - (22,614) 11,718 11,718 1993 - 6.16% Water supply system 1,128,300 07/01/18 579,112 - (53,936) 525,176 27,774 1994 - 6.72% Sewer system 644,200 07/01/14 224,271 - (44,420) 179,851 22,932 1994 - 6.72% Sewer system 308,300 07/01/14 107,331 - (21,259) 86,072 10,975 1994 - 6.72% Water 405,026 7/1/2019 232,256 - (18,276) 213,980 9,436 1994 - 5.77% Wastewater treatment 11,539,293 07/01/15 4,537,736 - (725,521) 3,812,215 372,932 1995 - 6.35% Water supply system 501,750 01/01/21 314,276 - (20,608) 293,668 10,952 1997 - 5.86% Sanitary Engineer 1,650,000 07/01/17 843,014 - (92,823) 750,191 47,733 1997 - 5.86% Water supply system - SW Tank 1,102,927 07/01/17 563,498 - (62,047) 501,451 31,907 1997 - 5.86% Water supply system - Water main 680,585 07/01/17 347,724 - (38,287) 309,437 19,689 2001 - 5.39% Water supply system 1,268,385 01/01/21 857,922 - (58,944) 798,978 30,668 2003 - 4.40% Water supply system 290,000 01/01/13 100,591 - (32,082) 68,509 16,572 2003 - 3.85% Water supply system 200,000 07/01/13 78,816 - (21,456) 57,360 11,039 2004 - 3.85% Wastewater treatment 15,170,142 07/01/29 12,949,852 - (456,145) 12,493,707 234,679 2008 - 5.65% Solid Waste Project 1,200,000 07/01/28 1,148,914 - (36,508) 1,112,406 19,031 2009 - 4.36% Water 5114 1,378,427 1/1/2030 329,574 693,358 (44,366) 978,566 22,911 2009 - 4.36% Sewer 5113 837,394 1/1/2030 647,953 24,714 (26,952) 645,715 13,918 2009 - 4.20% Stormwater Utility Project 659,631 07/01/15 495,273 11,911 (59,967) 447,217 61,226 Total OWDA loans $ 48,253,741 26,077,387 729,983 (2,418,952) 24,388,418 1,246,428

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 10 - LONG-TERM DEBT AND OTHER OBLIGATIONS - (Continued)

Business-type Activities - (Continued) Original Maturity Balance Balance Amount Due Issued Date 12/31/09 Additions Reductions 12/31/10 in One Year

OPWC Loans:

1994 - 0% Wastewater - Maumee River $ 274,474 01/01/16 $ 102,927 $ - $ (13,724) $ 89,203 $ 6,862 2004 - 0% Sewer system - Schuler P.S. 97,025 07/01/14 43,660 - (9,701) 33,959 4,851 2005 - 0% Sewer system 355,353 01/01/15 275,399 - (17,768) 257,631 8,884 2005 - 0% Sewer system 432,200 01/01/15 334,955 - (21,610) 313,345 10,805 2005 - 0% Sewer system 381,016 01/01/15 285,763 - (19,051) 266,712 9,525 2006 - 0% Wastewater 1,215,159 01/01/26 1,002,506 - (60,758) 941,748 30,379 2008 - 0% Sewer System 71,487 01/01/29 67,913 - (3,575) 64,338 1,787 2010 - 0% Sewer System 482,191 07/01/30 - 482,191 (12,055) 470,136 12,055 Total OPWC loans$ 3,308,905 2,113,123 482,191 (158,242) 2,437,072 85,148

Other long-term obligations: Compensated Absences 592,935 440,229 (385,622) 647,542 418,519

Total business-type activities on statement of net assets $ 28,783,445 $ 1,652,403 $ (2,962,816) $ 27,473,032 $ 1,750,095

A summary of the County’s future long-term debt funding requirements as of December 31, 2010 follows:

Bonds Special Assessment Fiscal General Obligation Government Commitment Non-Tax Revenue Year Ended Principal Interest Principal Interest Principal Interest 2011 $ 3,615,000 $ 4,057,620 $ 1,315,500 $ 755,894 $ 1,565,000 $ 280,184 2012 2,440,000 3,914,595 1,372,000 689,093 1,620,000 235,150 2013 2,175,000 3,822,720 1,338,800 620,284 1,650,000 206,800 2014 2,240,000 3,749,820 1,325,500 554,265 1,695,000 169,675 2015 2,320,000 3,674,170 1,302,400 492,071 1,750,000 123,063 2016 - 2020 11,380,000 17,162,325 5,192,000 1,618,950 1,765,000 66,187 2021 - 2025 7,875,000 15,034,380 3,351,600 630,415 - - 2026 - 2030 8,515,000 13,503,044 918,700 90,302 - - 2031 - 2035 18,660,000 10,652,330 - - - - 2036 - 2040 28,280,000 4,727,220 - - - - Total $ 87,500,000 $ 80,298,224 $ 16,116,500 $ 5,451,274 $ 10,045,000 $ 1,081,059

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 10 - LONG-TERM DEBT AND OTHER OBLIGATIONS - (Continued)

Bonds Loans Fiscal Revenue OWDA OPWC Year Ended Principal Interest Principal Interest Principal Interest 2011 $ 8,200 $ 31,649 $ 1,246,428 $ 613,188 $ 210,408 $ - 2012 8,500 31,365 2,364,429 1,070,525 412,742 - 2013 8,900 30,897 2,481,104 934,034 339,832 - 2014 9,300 30,497 2,113,147 809,595 314,174 - 2015 9,800 30,078 2,136,249 698,533 250,472 - 2016 - 2020 55,500 143,572 5,192,872 2,414,134 1,000,204 - 2021 - 2025 69,400 129,786 4,577,611 1,380,767 837,089 - 2026 - 2030 86,142 112,375 4,276,578 394,178 266,418 - 2031 - 2035 106,731 89,671 - - - - 2036 - 2040 133,329 63,073 - - - - 2041 - 2045 166,554 29,847 - - - - 2046 - 2049 40,944 7,687 - - - - Total $ 703,300 $ 730,497 $ 24,388,418 $ 8,314,954 $ 3,631,339 $ -

Compensated Absences Unpaid vested hours at December 31, 2010 representing the compensated absence liability recorded in governmental activities and business-type are as follows:

Total Hours Governmental Business-Type Activities Activities Vacation 448,839 16,698 Sick 330,741 9,363 Compensation 28,096 351

Accrued compensated absences will be paid from the fund from which the employee is paid. The governmental activities compensated absence liability will be paid primarily from the following governmental funds: General Fund, Children Services Board Fund, Board of Developmental Disabilities Fund, Job and Family Services Fund (a nonmajor governmental fund) and Child Support Enforcement Agency Fund (a nonmajor governmental fund). The business-type activities compensated absence liability will be paid from the following enterprise funds: Wastewater Treatment Fund, Sanitary Engineer Fund (a nonmajor enterprise fund) and Solid Waste Fund (a nonmajor enterprise fund).

Landfill Obligation The liability for the landfill obligation is described in Note 14.

Claims Payable The liability for the claims payable is described in Note 16.

- 91 -

LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 10 - LONG-TERM DEBT AND OTHER OBLIGATIONS - (Continued)

Capital Lease Obligations The County has entered into certain agreements to lease equipment and other assets. Such agreements are, in substance, lease purchases (capital leases) and are classified as capital lease obligations in the financial statements. Principal payments in 2010 totaled $95,346 for the County.

Total Equipment $ 255,026 Less Accumuated Depreciation (183,903) Net Book Value $ 71,123

The following is a schedule of the future minimum lease payments required under capital lease obligations and the present value of the minimum lease payments as of December 31, 2010.

Year Ending Government Internal Service December 31, Activities Funds

2011 $ 64,135 $ 9,676 2012 14,199 9,000 2013 3,099 7,500 2014 1,549 3,000

Total minimum lease payments 82,982 29,176 Less: amount representing interest (6,396) (84) Present value of future minimum lease payments$ 76,586 $ 29,092

Component Units The County’s component units have the following long-term obligations due at December 31, 2010:

The Toledo Mud Hens have a long-term deferred compensation liability of $145,383 of which the entire amount is considered due in more than one year.

Preferred Properties, Inc. and Affiliates have long-term mortgage and notes payable of $140,094. Of this total, $24,352 is due in one year with the remainder due in more than one year.

Toledo Arena Sports, Inc. has a $1,236 long-term liability for an equity interest in the net loss of EHCL Properties, LLC in excess of net investment. This amount has been reported as due in more than one year.

Toledo-Lucas County Convention and Visitors Bureau has long-term notes payable of $2,043,529. Of this total, $822,384 is due in one year with the remainder due in more than one year.

- 92 -

LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 10 - LONG-TERM DEBT AND OTHER OBLIGATIONS - (Continued)

Conduit Debt Obligations From time to time, the County has issued Industrial Revenue Bonds, Hospital Facilities Bonds and Commercial Housing Revenue Bonds to provide financial assistance to private, profit and non-profit sector entities for the acquisition and construction of industrial, hospital and commercial facilities deemed to be in the public interest. The bonds are secured by the property financed and are payable solely from payments received on the underlying mortgage loans. Upon repayment of the bonds, ownership of the acquired facilities transfers to the private-sector entity served by the bond issuance. Neither the County, the State of Ohio, nor any political subdivision thereof is obligated in any manner for repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the accompanying financial statements.

As of December 31, 2010 there were 31 conduit obligations outstanding. The aggregate principal amount payable for all conduit obligations totaled $638,280,000, including $579,370,000 for hospital, $33,690,000 for industrial development, economic, and school facilities, and $25,220,000 for housing.

NOTE 11 - PENSION PLAN

Ohio Public Employees Retirement System

Plan Description - The County participates in the Ohio Public Employees Retirement System (OPERS). OPERS administers three separate pension plans. The Traditional Pension Plan is a cost-sharing, multiple-employer defined benefit pension plan. The Member-Directed Plan is a defined contribution plan in which the member invests both member and employer contributions (employer contributions vest over five years at 20% per year). Under the Member-Directed Plan, members accumulate retirement assets equal to the value of the member and vested employer contributions plus any investment earnings. The Combined Plan is a cost-sharing, multiple- employer defined benefit pension plan that has elements of both a defined benefit and a defined contribution plan. Under the Combined Plan, employer contributions are invested by the retirement system to provide a formula retirement benefit similar to, but less than, the Traditional Pension Plan benefit. Member contributions, whose investment is self-directed by the member, accumulate retirement assets in a manner similar to the Member-Directed Plan. While members in the State and local divisions may participate in all three plans, law enforcement (generally sheriffs, deputy sheriffs and township police) and public safety divisions exist only within the traditional pension plan.

OPERS provides retirement, disability, survivor and death benefits and annual cost of living adjustments to members of the Traditional Pension and the Combined Plans. Members of the Member-Directed Plan do not qualify for ancillary benefits. Authority to establish and amend benefits is provided by Chapter 145 of the Ohio Revised Code. OPERS issues a stand-alone financial report that may be obtained by writing to OPERS, Attention: Finance Director, 277 E. Town St., Columbus, OH 43215-4642 or by calling (614) 222-5601 or (800) 222-7377.

- 93 -

LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 11 - PENSION PLAN - (Continued)

Funding Policy - The Ohio Revised Code provides statutory authority for member and employer contributions. For 2010, member and employer contribution rates were consistent across all three plans. The 2010 member contribution rates were 10.00% of covered payroll for members in State and local classifications. Public safety and law enforcement members contributed 10.5% and 11.1%, respectively. The County’s total contribution rate for 2010 was 14.00%, except for those plan members in law enforcement or public safety, for whom the County’s contribution was 17.87% of covered payroll.

The County’s contribution rate for pension benefits for members in the Traditional Plan for 2010 was 8.50% from January 1 through February 28, 2010 and 9.00% from March 1 through December 31, 2010. The County’s contribution rate for pension benefits for members in the Combined Plan for 2010 was 9.27% from January 1 through February 28, 2010 and 9.77% from March 1 through December 31, 2010. For those plan members in law enforcement and public safety pension contributions were 12.37% from January 1 through February 28, 2010 and 12.87% from March 1 through December 31, 2010. The County’s required contributions for pension obligations to the Traditional Pension and Combined Plans for the years ended December 31, 2010, 2009, and 2008 were $22.2 million, $23.4 million, and $23.9 million, respectively; 92.55% has been contributed for 2010 and 100% has been contributed for 2009 and 2008. Contributions to the member-directed plan for 2010 were $326,136 made by the County and $232,957 made by the plan members.

NOTE 12 - POSTRETIREMENT BENEFIT PLANS

Ohio Public Employees Retirement

Plan Description - OPERS maintains a cost-sharing multiple employer defined benefit post- employment healthcare plan, which includes a medical plan, prescription drug program and Medicare Part B premium reimbursement, to qualifying members of both the Traditional Pension and the Combined Plans. Members of the Member-Directed Plan do not qualify for ancillary benefits, including post-employment health care coverage.

To qualify for post-employment health care coverage, age-and-service retirees under the Traditional Pension and Combined Plans must have ten years or more of qualifying Ohio service credit. The Ohio Revised Code permits, but does not mandate, OPERS to provide OPEB benefits to its eligible members and beneficiaries. Authority to establish and amend benefits is provided in Chapter 145 of the Ohio Revised Code.

Disclosures for the healthcare plan are presented separately in the OPERS financial report which may be obtained by writing to OPERS, Attention: Finance Director, 277 E. Town St., Columbus, OH 43215-4642 or by calling (614) 222-5601 or (800) 222-7377.

Funding Policy - The post-employment healthcare plan was established under, and is administrated in accordance with, Internal Revenue Code Section 401(h). State statute requires that public employers fund post-employment healthcare through contributions to OPERS. A portion of each employer’s contribution to the Traditional or Combined Plans is set aside for the funding of post-employment health care.

- 94 -

LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 12 - POSTRETIREMENT BENEFIT PLANS - (Continued)

Employer contribution rates are expressed as a percentage of the covered payroll of active employees. In 2010, local government employers contributed 14.00% of covered payroll (17.87% for public safety and law enforcement). Each year the OPERS Board of Trustees determines the portion of the employer contribution rate that will be set aside for the funding of the postemployment health care benefits. The portion of employer contributions allocated to fund postemployment healthcare for members in the Traditional Plan for 2010 was 5.50% from January 1 through February 28, 2010 and 5.00% from March 1 through December 31, 2010. The portion of employer contributions allocated to fund post-employment healthcare for members in the Combined Plan for 2010 was 4.73% from January 1 through February 28, 2010 and 4.23% from March 1 through December 31, 2010.

The OPERS Board of Trustees is also authorized to establish rules for the payment of a portion of the health care benefits provided, by the retiree or their surviving beneficiaries. Payment amounts vary depending on the number of covered dependents and the coverage selected. Active members do not make contributions to the post-employment healthcare plan.

The County’s contributions allocated to fund post-employment health care benefits for the years ended December 31, 2010, 2009, and 2008 were $7.8 million, $9.6 million, and $11.7 million, respectively; 92.55% has been contributed for 2010 and 100% has been contributed for 2009 and 2008.

The Health Care Preservation Plan (HCPP) adopted by the OPERS Board of Trustees on September 9, 2004, was effective January 1, 2007. Member and employer contribution rates for state and local employers increased on January 1 of each year from 2006 to 2008. Rates for law and public safety employers increased over a six year period beginning on January 1, 2006, with a final rate increase on January 1, 2011. These rate increases allowed additional funds to be allocated to the health care plan.

NOTE 13 - BUDGETARY BASIS OF ACCOUNTING

While reporting financial position, change in financial position, and changes in fund balance on the basis of GAAP, the budgetary basis as provided by law is based upon accounting for certain transactions on a basis of cash receipts and disbursements and encumbrances.

The statement of revenue, expenditures, and changes in fund balance - budget and actual (non- GAAP budgetary basis) presented for the General Fund and major special revenue funds are presented on the budgetary basis to provide a meaningful comparison of actual results with the budget. The major differences between the budget basis and the GAAP basis are that:

(a) Revenues and other financing sources are recorded when received in cash (budget basis) as opposed to when susceptible to accrual (GAAP basis);

(b) Expenditures and other financing uses are recorded when paid in cash (budget basis) as opposed to when the liability is incurred (GAAP basis);

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LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 13 - BUDGETARY BASIS OF ACCOUNTING - (Continued)

(c) In order to determine compliance with Ohio law, and to reserve that portion of the applicable appropriation, total outstanding encumbrances (budget basis) are recorded as the equivalent of an expenditure, as opposed to a reservation of fund balance for that portion of outstanding encumbrances not already recognized as payables (GAAP basis);

(d) Investments are reported at fair value (GAAP basis) rather than cost (budget basis); and

(e) Advances-In and Advances-Out are operating transactions (budget basis) as opposed to balance sheet transactions (GAAP basis).

The adjustments necessary to convert the results of operations for the year on the budget basis to the GAAP basis for the General Fund and major special revenue funds are as follows:

Mental Children Board of General Health and Services Developmental Fund Recovery Board Disabilities Budget Basis $ (2,575,591) $ 643,672 $ (2,314,985) $ (1,196,164) Net adjustments for revenue accruals (527,452) 2,995,688 196,991 52,465 Net adjustments for expenditure acccruals 1,342,834 (564,035) (237,289) (554,061) Net adjustment for encumbrances 969,962 349 1,261,351 4,400,044 Net adjustments for other financing sources (uses) accruals 114,179 - - - GAAP Basis$ (676,068) $ 3,075,674 $ (1,093,932) $ 2,702,284

NOTE 14 - CONTINGENCIES

The County owns and operated a landfill site located in the western portion of the County. The site accepted solid waste from a number of private and industrial waste haulers from 1954 to its closure in 1976. A solid waste transfer station was operated from May, 1980 through July, 1991. This site is now closed and the County no longer operates a landfill. State and federal laws require the County to clean up, monitor and maintain the site.

The County engaged a consultant to complete a study regarding the cleanup, monitoring and maintenance of the site. This study will be subject to review by the Ohio Environmental Protection Agency. The study estimates that $7,000,000 will be required to clean up, monitor and maintain the site. This amount has been recorded as a long-term liability due in more than one year. Actual cost may be higher due to inflation, changes in technology, or changes in regulations. Funding is expected to be obtained from the issuance of General Obligation notes or bonds, and from the State Infrastructure Bond Fund. Other potential sources of revenue include indemnification by generators for response costs incurred.

The County is a defendant in a number of other claims and lawsuits which may be classified as routine litigation. In addition, the County is a defendant in numerous other claims and lawsuits ranging from tort liability to civil rights litigation. Management believes that any settlement related to these claims and lawsuits will not have a material adverse effect on the financial position of the County.

- 96 -

LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 14 - CONTINGENCIES - (Continued)

The County participates in a number of Federal and State assisted grant programs. These programs are subject to financial and compliance audits by grantors or their representatives. The ultimate obligations that may arise from cost disallowances or non-compliance with program requirements cannot be estimated.

NOTE 15- RECEIVABLES

Receivables at December 31, 2010, consisted of taxes, accounts, accrued interest and intergovernmental receivables arising from grants, entitlements and shared revenue. Receivables have been recorded to the extent that they are measurable at December 31, 2010.

Intergovernmental receivables consist of the following at year end:

Fund Amount General Fund: Local Government Fund$ 4,251,759 State Public Defender Reimbursement 581,184 Various Grants and Entitlements 380,242 Homestead and Rollback 928,133 6,141,318 Mental Health and Recovery Fund: Grants and Entitlements 30,985,263 Homestead and Rollback 696,092 31,681,355 Children Services Board Fund: Grants and Entitlements 3,369,074 Homestead and Rollback 1,059,015 4,428,089 Board of Developmental Disabilities Fund: Grants and Entitlements 9,156,519 Homestead and Rollback 1,964,239 11,120,758 Other Governmental Funds: Grants and Entitlements 1,395,590 Loan to Component Unit 100,000 License, Gasoline and Permissive Taxes 5,367,534 Homestead and Rollback 1,471,058 8,334,182

Total Intergovernmental Receivables$ 61,705,702

- 97 -

LUCAS COUNTY, OHIO

NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

NOTE 16 - RISK MANAGEMENT

Self-Funded Insurance: The County is self-funded for health, dental and prescription drug benefits. The programs are administered by a third party, which provides claims review and processing services. Each County fund is charged for its proportionate share of the cost for covered employees. Payment of these benefits is accounted for in internal service funds. The County records a liability for incurred but unreported claims at year end based upon an actuarial estimate provided by Benefits Comprehensive, Inc. The County also maintains a Self- Funded Workers’ Compensation fund and a Risk Retention fund to manage liability insurance County- wide. Settled claims have not materially exceeded coverage in any of the last three years and there was no significant reduction in coverage from the prior year.

The claims liability of $10,207,619 reported in the internal service funds at December 31, 2010, is based on the requirements of GASB Statement No. 10 which requires that a liability for unpaid claims costs, including estimates of costs relating to incurred, but not reported claims, be reported (see table below). Changes in the funds’ claims liability amounts for 2010 and 2009 were:

Change in Provision for Balance at Current for Workers' Balance Beginning Year Compensation Claim at End of of Year Claims Claims Payments Year 2010$ 11,409,319 $ 39,894,824 $ 352,376 $ (41,448,900) $ 10,207,619 2009$ 10,462,769 $ 35,100,927 $ 515,950 $ (34,670,327) $ 11,409,319

The County estimates that $5,716,736 of the claims payable liability at December 31, 2010 will be paid within one year with the remaining balance, $4,490,883, due in more than one year.

NOTE 17 - OPERATING LEASES

The County is lessee in various operating leases. The County is required to make the following future lease payments under the operating lease agreements: $82,075 in 2011, $82,075 in 2012, $75,116 in 2013, $38,136 in 2014 and $16,200 in 2015. The total future payments through 2015 are $293,602.

NOTE 18 – SIGNIFICANT SUBSEQUENT EVENTS

In February 2009, the GASB issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. The provisions of GASB 54 are effective for financial statements for periods beginning after June 15, 2010, The objective of this Statement is to enhance the usefulness of fund balance information by providing clearer fund balance classifications that can be more consistently applied and by clarifying the existing governmental fund type definitions. This statement establishes fund balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound to observe constraints imposed upon the use of the resources reported in the governmental funds.

The County will implement GASB No. 54 in 2011. Management has not yet determined the impact that this new GASB pronouncement will have on the County’s financial statements.

- 98 -

LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) GENERAL FUND FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Revenues: Sales taxes...... $ 69,478,311 $ 69,478,311 $ 67,397,978 $ (2,080,333) Property taxes ...... 13,510,383 13,510,383 13,699,414 189,031 Charges for services...... 13,843,835 13,843,835 10,772,215 (3,071,620) Licenses and permits ...... 25,000 25,000 24,668 (332) Fines and forfeitures...... 233,000 233,000 211,734 (21,266) Intergovernmental ...... 25,618,596 25,618,596 27,051,034 1,432,438 Special assessments ...... 33,475 33,475 36,170 2,695 Investment income...... 6,934,000 6,934,000 6,501,548 (432,452) Rental income ...... 1,800,000 1,800,000 1,489,339 (310,661) Other...... 1,111,000 1,111,000 1,504,122 393,122 Total revenues...... 132,587,600 132,587,600 128,688,222 (3,899,378)

Expenditures: General Government - Legislative and Executive Auditor Accounting Personal services...... 1,310,719 1,314,677 1,277,128 37,549 Materials and supplies ...... 80,500 80,550 67,575 12,975 Charges and services...... 125,031 93,578 71,787 21,791 Other ...... 25,000 13,298 8,686 4,612 Capital outlay and equipment...... 10,700 2,089 1,389 700

Assessing Personal Property Personal services...... 219,479 272,330 266,974 5,356 Materials and supplies ...... 2,500 2,500 708 1,792 Charges and services...... 31,311 28,073 26,407 1,666

Real Estate Support Staff Personal services...... 685,460 686,350 676,839 9,511 Materials and supplies ...... 7,170 7,000 1,726 5,274 Charges and services...... 11,341 3,550 2,083 1,467 Other ...... 2,000 - - - Capital outlay and equipment...... 5,000 - - -

Budget Commission Personal services...... 98,809 97,602 87,260 10,342 Materials and supplies ...... 100 - - -

Board of Revision Personal services...... 169,899 174,472 174,312 160 Materials and supplies ...... 25,464 19,829 19,423 406 Charges and services...... 5,300 300 69 231 Capital outlay and equipment...... 3,000 - - - CONTINUED

- 99 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) GENERAL FUND (continued) FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Legislative and Executive - continued Information Services Personal services...... $ 2,305,540 $ 2,284,518 $ 2,283,975 $ 543 Materials and supplies ...... 33,363 33,363 28,430 4,933 Charges and services...... 804,501 793,667 756,371 37,296 Other ...... 12,510 8,510 4,581 3,929 Capital outlay and equipment...... 97,841 83,841 67,503 16,338

Commissioners Personal services...... 549,166 540,488 523,667 16,821 Materials and supplies ...... 5,442 4,000 3,502 498 Charges and services...... 6,162 5,691 4,071 1,620 Other ...... 13,699 13,580 13,160 420

County Administrator Personal services...... 533,660 554,158 554,158 - Materials and supplies ...... 2,800 561 561 - Charges and services...... 8,266 5,714 5,713 1 Other ...... 1,854 1,994 1,994 -

Facilities Personal services...... 2,944,294 2,889,444 2,887,032 2,412 Materials and supplies ...... 389,690 317,269 305,082 12,187 Charges and services...... 946,042 887,198 882,081 5,117 Other ...... 4,000 4,600 4,586 14 Capital outlay and equipment...... 17,913 25,913 25,745 168

Department of Personnel Personal services...... 532,010 527,224 523,798 3,426 Materials and supplies ...... 2,708 2,750 2,318 432 Charges and services...... 13,959 10,600 8,512 2,088 Other ...... 845 1,045 845 200

Treasurer Personal services...... 756,782 755,474 751,349 4,125 Materials and supplies ...... 18,955 18,955 9,602 9,353 Charges and services...... 213,413 183,249 179,730 3,519 Other ...... 1,000 1,000 150 850

Personal Property Tax Personal services...... 118,012 117,087 100,471 16,616 Materials and supplies ...... 2,149 2,149 1,135 1,014 Charges and services...... 4,000 4,000 3,087 913 CONTINUED

- 100 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) GENERAL FUND (continued) FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Legislative and Executive - continued Office of Management and Budget Personal services...... $ 450,523 $ 432,246 $ 397,541 $ 34,705 Materials and supplies ...... 4,857 4,619 2,453 2,166 Charges and services...... 22,412 23,998 22,872 1,126 Other ...... 4,000 2,380 2,380 - Capital outlay and equipment...... 463 442 288 154

Hotel Administration Personal services...... 73,843 73,278 71,780 1,498 Materials and supplies ...... 1,051 901 548 353 Charges and services...... 680 671 368 303 Other ...... 4,000 4,380 4,378 2 Capital outlay and equipment...... 1,000 696 - 696

Board of Elections Personal services...... 1,694,077 1,635,959 1,622,859 13,100 Materials and supplies ...... 205,234 297,312 297,183 129 Charges and services...... 952,625 1,087,991 1,076,559 11,432 Capital outlay and equipment...... 8,700 8,700 8,640 60

Support Services Personal services...... 186,220 184,511 163,337 21,174 Materials and supplies ...... 2,600 1,850 653 1,197 Charges and services...... 2,200 2,200 1,209 991 Other ...... 1,900 2,200 1,944 256 Capital outlay and equipment...... - 450 450 -

Centralized Records Center Personal services...... 160,822 161,894 161,894 - Materials and supplies ...... 19,460 19,460 8,268 11,192 Charges and services...... 180,742 178,793 147,335 31,458 Other ...... 6,500 5,927 3,412 2,515

Recorder Personal services...... 740,723 736,312 713,246 23,066 Materials and supplies ...... 7,242 6,242 6,004 238 Charges and services...... 9,652 8,208 7,707 501

Recorder Housing Trust Fee Personal services...... 2,877 18,805 9,829 8,976 Charges and services...... 16,200 - - -

Annual Audit Charges and services...... 224,000 277,098 277,098 - Other ...... 1,000 2,014 2,014 -

Plan Commission Other ...... 287,000 287,000 287,000 - CONTINUED

- 101 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) GENERAL FUND (continued) FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Legislative and Executive - continued Building Operations Charges and services...... $ 5,699,927 $ 4,672,555 $ 4,669,165 $ 3,390 Other ...... 175,349 115,759 113,704 2,055 Capital outlay and equipment...... 5,000 4,290 - 4,290

Real Estate Taxes Other ...... 479,000 479,000 474,527 4,473

Insurance Personal services...... 780,000 301,757 301,757 - Charges and services...... 1,193,006 715,596 716,787 (1,191)

Miscellaneous Charges and services...... 1,126,015 1,062,746 1,054,368 8,378 Other ...... 1,125,419 530,762 528,091 2,671

Total General Government - Legislative and Executive. . . . . 29,015,678 26,223,242 25,773,223 450,019

Judicial Juvenile Court Personal services...... 7,072,787 6,997,208 6,997,208 - Materials and supplies ...... 245,822 257,784 230,923 26,861 Charges and services...... 278,123 287,743 246,331 41,412 Other ...... 20,000 19,277 13,598 5,679 Capital outlay and equipment...... 15,000 15,000 2,413 12,587

Juvenile Detention Center Personal services...... 3,830,687 3,847,622 3,835,933 11,689 Materials and supplies ...... 175,764 132,764 107,360 25,404 Charges and services...... 375,880 377,655 368,027 9,628 Other ...... 11,163 11,000 8,841 2,159 Capital outlay and equipment...... 35,713 22,784 18,654 4,130

Prosecutor Personal services...... 5,582,696 5,532,301 5,374,707 157,594 Materials and supplies ...... 65,260 61,930 51,991 9,939 Charges and services...... 37,700 50,200 45,383 4,817 Other ...... 14,600 14,600 11,334 3,266

Domestic Relations Court Personal services...... 2,650,366 2,773,276 2,772,912 364 Materials and supplies ...... 26,532 13,383 13,383 - Charges and services...... 128,031 98,682 98,681 1 Other ...... 8,635 8,402 8,402 - Capital outlay and equipment...... 15,000 2,703 2,703 - CONTINUED

- 102 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) GENERAL FUND (continued) FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Judicial - continued Clerk of Courts Personal services...... $ 2,096,500 $ 1,999,383 $ 1,999,383 $ - Materials and supplies ...... 382,623 366,129 344,557 21,572 Charges and services...... 72,837 83,028 72,253 10,775 Other ...... 10,900 10,226 5,714 4,512 Capital outlay and equipment...... 500 500 439 61

Probate Court Personal services...... 1,949,313 1,933,018 1,925,613 7,405 Materials and supplies ...... 36,620 35,339 35,011 328 Charges and services...... 18,975 19,710 18,718 992 Other ...... 8,100 8,640 8,640 -

Common Pleas Court Personal services...... 3,390,879 3,466,615 3,395,455 71,160 Materials and supplies ...... 63,389 54,655 42,904 11,751 Charges and services...... 222,909 222,900 177,731 45,169 Other ...... 15,522 15,200 13,851 1,349

Court Rehabilitation and Correction Personal services...... 326,743 324,117 313,192 10,925 Materials and supplies ...... 3,644 3,644 3,196 448 Charges and services...... 16,967 16,835 14,650 2,185 Other ...... 2,000 2,000 1,463 537

Work Release Personal services...... 2,114,085 2,092,748 2,082,039 10,709 Materials and supplies ...... 62,009 59,025 39,357 19,668 Charges and services...... 300,354 296,071 244,336 51,735 Other ...... 2,500 2,500 1,511 989 Capital outlay and equipment...... 8,000 7,000 5,408 1,592

Jury Commission Personal services...... 102,802 101,918 101,873 45 Materials and supplies ...... 26,667 26,325 26,213 112 Charges and services...... 115,840 116,466 111,788 4,678 Other ...... 15,590 14,847 2,951 11,896

Adult Probation Personal services...... 1,453,405 1,440,045 1,355,134 84,911 Materials and supplies ...... 120,800 120,757 115,905 4,852 Charges and services...... 16,478 16,478 13,810 2,668 Other ...... 800 800 404 396 Capital outlay and equipment...... - 43 43 - CONTINUED

- 103 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) GENERAL FUND (continued) FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Judicial - continued Pretrial Presentence Personal services...... $ 1,914,615 $ 1,897,247 $ 1,844,131 $ 53,116 Materials and supplies ...... 77,140 77,140 63,859 13,281 Charges and services...... 33,595 33,572 21,632 11,940 Other ...... 1,000 1,000 900 100 Capital outlay and equipment...... 1,000 1,000 37 963

Common Pleas Security Personal services...... 1,183,159 1,180,998 1,180,520 478 Materials and supplies ...... 3,827 3,284 3,284 - Charges and services...... 20,670 17,523 17,523 - Other ...... 381 176 176 - Capital outlay and equipment...... 6,050 4,194 4,194 -

Community Supervision Personal services...... 470,828 479,244 467,375 11,869 Materials and supplies ...... 7,817 7,550 7,801 (251) Charges and services...... 32,174 32,729 31,634 1,095 Other ...... 850 607 324 283 Capital outlay and equipment...... 1,969 1,560 960 600

Maumee Municipal Court Personal services...... 135,200 133,884 126,461 7,423 Charges and services...... 17,000 17,000 16,266 734

Oregon Municipal Court Personal services...... 140,209 138,617 121,000 17,617 Charges and services...... 15,900 15,900 13,920 1,980

Sylvania Municipal Court Personal services...... 156,443 154,865 129,840 25,025 Charges and services...... 42,000 42,000 41,209 791

Toledo Municipal Court Personal services...... 356,243 355,465 354,727 738 Charges and services...... 44,345 48,149 48,126 23

Integrated Justice System Personal services...... 210,580 208,419 195,492 12,927 Materials and supplies ...... 1,091 1,119 776 343 Charges and services...... 254,695 252,874 165,067 87,807 Other ...... 250 249 - 249 Capital outlay and equipment...... - 984 844 140

CONTINUED

- 104 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) GENERAL FUND (continued) FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Judicial - continued Attorney Fees Public Defender Charges and services...... $ 3,831,622 $ 3,833,280 $ 3,833,280 $ - Other ...... 20,000 9,720 9,720 -

Court of Appeals Materials and supplies ...... 35,831 40,416 37,333 3,083 Charges and services...... 142,702 114,587 104,840 9,747 Other ...... 325,921 323,921 273,830 50,091 Capital outlay and equipment...... 3,200 27,700 26,701 999

Total General Government - Judicial ...... 43,035,817 42,838,249 41,826,108 1,012,141

Public Safety Coroner Personal services...... 1,210,660 1,204,843 1,204,642 201

Public Safety Court Security Personal services...... 3,767,540 3,803,713 3,787,703 16,010

Sheriff Law Enforcement Personal services...... 3,317,184 4,830,061 4,785,244 44,817 Materials and supplies ...... 116,349 198,383 201,493 (3,110) Charges and services...... 152,554 453,143 452,245 898 Other ...... 1,000 75 75 -

Sheriff Administration Personal services...... 2,731,211 2,710,097 2,700,158 9,939 Materials and supplies ...... 35,434 28,215 29,238 (1,023) Charges and services...... 110,869 97,976 97,976 - Other ...... 70,000 57,895 57,895 - Capital outlay and equipment...... 4,750 1,099 1,099 -

Sheriff Correction Center Personal services...... 19,974,038 18,587,698 18,540,654 47,044 Materials and supplies ...... 254,109 257,048 257,708 (660) Charges and services...... 1,035,491 966,625 950,176 16,449 Other ...... 665 552 552 - Capital outlay and equipment...... 23,750 10,728 10,728 -

Medical Correction Center Personal services...... 997,760 1,035,521 1,017,674 17,847 Materials and supplies ...... 23,750 2,374 2,374 - Charges and services...... 184,098 178,229 168,906 9,323 Other ...... 273,038 359,399 355,071 4,328 Capital outlay and equipment...... 950 - - - CONTINUED

- 105 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) GENERAL FUND (continued) FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Public Safety - continued Correction Center NW Ohio Charges and services...... $ 4,700,000 $ 4,700,000 $ 4,572,892 $ 127,108

Total Public Safety ...... 38,985,200 39,483,674 39,194,503 289,171

Public Works County Engineer Tax Map Personal services...... 178,787 178,560 171,488 7,072 Materials and supplies ...... 13,891 10,263 4,692 5,571 Charges and services...... 8,500 9,112 9,112 - Other ...... 16,000 16,000 15,858 142 Capital outlay and equipment...... 1,000 388 - 388

Ditch Maintenance Projects Personal services...... 9,878 9,878 9,878 - Charges and services...... 23,597 23,597 28,938 (5,341)

Total Public Works ...... 251,653 247,798 239,966 7,832

Health Health Services Charges and services...... 487,178 473,903 473,903 - Other ...... 1,106,424 856,424 614,061 242,363

Total Health ...... 1,593,602 1,330,327 1,087,964 242,363

Human Services Veterans Services Commission Personal services...... 723,774 717,233 689,762 27,471 Materials and supplies ...... 10,300 11,745 12,125 (380) Charges and services...... 893,600 897,870 896,664 1,206 Capital outlay and equipment...... 10,000 7,700 7,700 -

Veteran Services Charges and services...... 25,000 21,580 21,580 -

Total Human Services ...... 1,662,674 1,656,128 1,627,831 28,297 CONTINUED

- 106 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) GENERAL FUND (continued) FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Conservation and Recreation Recreation Charges and services...... $ 1,334 $ - $ - $ -

Agriculture Other ...... 250,488 300,488 300,333 155

Total Conservation and Recreation ...... 251,822 300,488 300,333 155

Miscellaneous Miscellaneous Other ...... 278,000 103,600 519,935 (416,335)

Total Miscellaneous...... 278,000 103,600 519,935 (416,335)

Total expenditures ...... 115,074,446 112,183,506 110,569,863 1,613,643

Excess/deficiency of revenues over/under expenditures...... 17,513,154 20,404,094 18,118,359 (2,285,735)

Other financing sources (uses): Transfers (out)...... (18,829,221) (20,991,403) (20,579,771) 411,632 Advances (out) ...... - (114,179) (114,179) - Total other financing sources (uses). . . . . (18,829,221) (21,105,582) (20,693,950) 411,632

Net change in fund balances ...... (1,316,067) (701,488) (2,575,591) (1,874,103)

Fund balances at beginning of year . . . . . 15,787,243 15,787,243 15,787,243 - Prior year encumbrances appropriated . . . . . 1,479,718 1,479,718 1,479,718 - Fund balance at end of year...... $ 15,950,894 $ 16,565,473 $ 14,691,370 $ (1,874,103)

- 107 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) MENTAL HEALTH AND RECOVERY FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Revenues: Property taxes ...... $ 12,688,830 $ 10,295,000 $ 10,213,722 $ (81,278) Intergovernmental ...... 48,000,000 51,013,100 49,362,824 (1,650,276) Other...... 500,000 500,000 24,411 (475,589) Total revenues...... 61,188,830 61,808,100 59,600,957 (2,207,143)

Expenditures: Health Personal services...... 1,353,148 1,353,148 1,089,942 263,206 Materials and supplies ...... 16,915 16,915 9,243 7,672 Charges and services...... 4,106,149 409,108 299,524 109,584 Other ...... 55,709,451 59,813,759 57,550,570 2,263,189 Capital outlay and equipment...... 9,000 9,000 8,006 994

Total Health ...... 61,194,663 61,601,930 58,957,285 2,644,645

Total expenditures ...... 61,194,663 61,601,930 58,957,285 2,644,645

Net change in fund balances ...... (5,833) 206,170 643,672 437,502

Fund balances at beginning of year . . . . . 3,635,378 3,635,378 3,635,378 - Prior year encumbrances appropriated . . . . . 5,833 5,833 5,833 - Fund balance at end of year...... $ 3,635,378 $ 3,847,381 $ 4,284,883 $ 437,502

- 108 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) CHILDREN SERVICES BOARD FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Revenues: Property taxes ...... $ 15,532,695 $ 15,532,695 $ 15,700,273 $ 167,578 Charges for services...... - - 138 138 Intergovernmental ...... 11,093,455 25,153,978 25,645,771 491,793 Other...... 14,093,523 33,000 42,083 9,083 Total revenues...... 40,719,673 40,719,673 41,388,265 668,592

Expenditures: Human Services Personal services...... 26,426,286 26,283,433 25,183,097 1,100,336 Materials and supplies ...... 972,863 969,000 840,604 128,396 Charges and services...... 19,060,469 17,584,801 17,211,694 373,107 Other ...... 188,306 239,400 227,472 11,928 Capital outlay and equipment...... 429,687 293,381 240,383 52,998

Total Human Services ...... 47,077,611 45,370,015 43,703,250 1,666,765

Total expenditures ...... 47,077,611 45,370,015 43,703,250 1,666,765

Net change in fund balances ...... (6,357,938) (4,650,342) (2,314,985) 2,335,357

Fund balances at beginning of year . . . . . 17,397,169 17,397,169 17,397,169 - Prior year encumbrances appropriated . . . . . 2,526,930 2,526,930 2,526,930 - Fund balance at end of year...... $ 13,566,161 $ 15,273,757 $ 17,609,114 $ 2,335,357

- 109 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) BOARD OF DEVELOPMENTAL DISABILITIES FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Revenues: Property taxes ...... $ 33,784,000 $ 33,784,000 $ 29,570,671 $ (4,213,329) Charges for services...... 4,822,228 4,822,228 4,410,559 (411,669) Intergovernmental ...... 21,918,042 21,918,042 29,577,833 7,659,791 Investment income...... - - 214 214 Other...... 400,000 400,000 489,495 89,495 Total revenues...... 60,924,270 60,924,270 64,048,772 3,124,502

Expenditures: Health Personal services...... 41,285,603 40,737,879 36,845,417 3,892,462 Materials and supplies ...... 1,407,634 1,329,493 943,153 386,340 Charges and services...... 19,898,665 18,277,306 14,630,069 3,647,237 Other ...... 11,851,979 12,328,115 11,995,832 332,283 Capital outlay and equipment...... 1,622,604 1,513,318 830,465 682,853

Total Health ...... 76,066,485 74,186,111 65,244,936 8,941,175

Total expenditures ...... 76,066,485 74,186,111 65,244,936 8,941,175

Net change in fund balances ...... (15,142,215) (13,261,841) (1,196,164) 12,065,677

Fund balances at beginning of year . . . . . 22,167,962 22,167,962 22,167,962 - Prior year encumbrances appropriated . . . . . 4,576,883 4,576,883 4,576,883 - Fund balance at end of year...... $ 11,602,630 $ 13,483,004 $ 25,548,681 $ 12,065,677

- 110 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) DEBT SERVICE FUND FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 19,540 $ 19,540 $ - Intergovernmental ...... 5,936 5,936 - Special assessments ...... 2,426,073 2,426,073 - Rental income ...... 261,174 261,174 - Other...... 13,202,156 7,676,067 (5,526,089) Total revenues...... 15,914,879 10,388,790 (5,526,089)

Expenditures: General Government - Legislative and Executive Charges and services...... 60,603 60,603 - Other ...... 3,482,692 9,182 3,473,510 Principal retirement ...... 4,386,800 4,386,800 - Interest and fiscal charges ...... 3,543,860 3,543,860 - Bond issuance costs ...... 135,000 135,000 -

Total General Government - Legislative and Executive. . . . . 11,608,955 8,135,445 3,473,510

Total expenditures ...... 11,608,955 8,135,445 3,473,510

Excess/deficiency of revenues over/under expenditures...... 4,305,924 2,253,345 (2,052,579)

Other financing sources (uses): Bond issuance...... 10,045,000 10,045,000 - Refunded bonds redeemed ...... (14,210,000) (14,210,000) - Transfers in ...... - 4,124,062 4,124,062 Total other financing sources (uses). . . . . (4,165,000) (40,938) 4,124,062

Net change in fund balances ...... 140,924 2,212,407 2,071,483

Fund balances at beginning of year . . . . . 5,718,148 5,718,148 - Fund balance at end of year...... $ 5,859,072 $ 7,930,555 $ 2,071,483

- 111 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) CAPITAL IMPROVEMENTS FUND FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 3,880 $ 3,880 $ - Intergovernmental ...... 1,298,665 1,298,665 - Special assessments ...... 760,914 760,914 - Investment income...... 1,169 1,169 - Rental income ...... 901,970 901,970 - Other...... 30,581,656 9,007,444 (21,574,212) Total revenues...... 33,548,254 11,974,042 (21,574,212)

Expenditures: Miscellaneous Miscellaneous Capital outlay and equipment...... 9,650,356 9,125,205 525,151 Principal retirement ...... 113,380,000 113,380,000 - Interest and fiscal charges ...... 1,740,214 1,740,214 - Bond issuance costs ...... 500,061 500,061 - Note issuance costs ...... 67,431 67,431 -

Total Miscellaneous...... 125,338,062 124,812,911 525,151

Total expenditures ...... 125,338,062 124,812,911 525,151

Excess/deficiency of revenues over/under expenditures...... (91,789,808) (112,838,869) (21,049,061)

Other financing sources: Bond issuance...... 68,320,000 68,320,000 - Note issuance ...... 36,845,000 36,845,000 - Premium on bonds sold ...... 392,263 392,263 - Premium on notes sold ...... 157,909 157,909 - Transfers in ...... - 1,950,196 1,950,196 Total other financing sources...... 105,715,172 107,665,368 1,950,196

Net change in fund balances ...... 13,925,364 (5,173,501) (19,098,865)

Fund balances at beginning of year . . . . . 14,036,030 14,036,030 - Prior year encumbrances appropriated . . . . . 5,657,759 5,657,759 - Fund balance at end of year...... $ 33,619,153 $ 14,520,288 $ (19,098,865)

- 112 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL WATER SUPPLY SYSTEM FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 100,000 $ 64,542 $ (35,458) Special assessments ...... 2,813,027 619,596 (2,193,431) Other operating revenues ...... 127,017 141,371 14,354 Total operating revenues...... 3,040,044 825,509 (2,214,535)

Operating expenses: Contract services ...... 3,795,301 3,516,959 278,342 Materials and supplies...... 85,905 78,618 7,287 Other ...... 43,838 43,838 - Total operating expenses...... 3,925,044 3,639,415 285,629

Operating (loss) ...... (885,000) (2,813,906) (1,928,906)

Nonoperating revenues (expenses): Advance in...... 182,982 182,982 - Advances (out)...... (182,982) (182,982) - Principal retirement ...... (660,069) (529,953) 130,116 Interest and fiscal charges ...... (256,000) (253,606) 2,394 Note issuance ...... 1,185,000 1,185,000 - Note issuance costs ...... (4,139) (4,139) - Premium on note issuance ...... 5,001 5,001 - OWDA loans ...... - 693,358 693,358 Intergovernmental ...... - 5,877 5,877 Total nonoperating revenues (expenses). . . 269,793 1,101,538 831,745

(Loss) before transfers ...... (615,207) (1,712,368) (1,097,161)

Transfer out ...... (5,000) - 5,000

Change in net assets ...... (620,207) (1,712,368) (1,092,161)

Fund equity at beginning of year ...... 1,395,170 1,395,170 - Prior year encumbrances appropriated . . . . . 57,856 57,856 - Fund equity (deficit) at end of year ...... $ 832,819 $ (259,342) $ (1,092,161)

- 113 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL WASTEWATER TREATMENT FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 7,259,903 $ 5,662,117 $ (1,597,786) Other operating revenues ...... 1,545,990 1,545,990 - Total operating revenues...... 8,805,893 7,208,107 (1,597,786)

Operating expenses: Personal services ...... 1,604,466 1,512,332 92,134 Contract services ...... 5,068,658 5,068,658 - Materials and supplies...... 724,122 465,939 258,183 Other ...... 146,110 136,888 9,222 Capital outlay ...... 3,535,782 64,591 3,471,191 Total operating expenses...... 11,079,138 7,248,408 3,830,730

Operating (loss) ...... (2,273,245) (40,301) 2,232,944

Nonoperating revenues (expenses): Advance in...... 1,635,558 1,635,558 - Advances (out)...... (1,635,558) (1,635,558) - Principal retirement ...... (1,494,925) (1,437,941) 56,984 Interest and fiscal charges ...... (882,882) (828,975) 53,907 OWDA loans ...... - 24,714 24,714 Total nonoperating revenues (expenses). . . (2,377,807) (2,242,202) 135,605

Change in net assets ...... (4,651,052) (2,282,503) 2,368,549

Fund equity at beginning of year ...... 5,663,290 5,663,290 - Prior year encumbrances appropriated . . . . . 481,097 481,097 - Fund equity at end of year...... $ 1,493,335 $ 3,861,884 $ 2,368,549

- 114 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL SEWER SYSTEM FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 300,000 $ 211,702 $ (88,298) Special assessments ...... 1,319,348 44,616 (1,274,732) Other operating revenues ...... 942,819 1,561,619 618,800 Total operating revenues...... 2,562,167 1,817,937 (744,230)

Operating expenses: Contract services ...... 2,418,208 1,397,589 1,020,619 Materials and supplies...... 47,364 27,034 20,330 Other ...... 29,308 29,286 22 Total operating expenses...... 2,494,880 1,453,909 1,040,971

Operating income...... 67,287 364,028 296,741

Nonoperating revenues (expenses): Principal retirement ...... (445,000) (420,002) 24,998 Interest and fiscal charges ...... (97,000) (78,548) 18,452 Note issuance ...... 280,000 280,000 - Note issuance costs ...... (978) (978) - Premium on note issuance ...... 1,181 1,181 - OPWC loans ...... - 482,191 482,191 Intergovernmental ...... 101,000 107,545 6,545 Total nonoperating revenues (expenses). . . (160,797) 371,389 532,186

Income (loss) before transfers and contributions...... (93,510) 735,417 828,927

Transfer out ...... (110,250) - 110,250

Change in net assets ...... (203,760) 735,417 939,177

Fund equity at beginning of year ...... 2,436,409 2,436,409 - Prior year encumbrances appropriated . . . . . 47,561 47,561 - Fund equity at end of year...... $ 2,280,210 $ 3,219,387 $ 939,177

- 115 - LUCAS COUNTY, OHIO

Nonmajor Governmental Funds – Fund Descriptions Nonmajor Special Revenue Funds

Special revenue funds are used to account for the proceeds of specific revenue sources (other than for major capital projects or expendable trusts) that are legally restricted to expenditures for specific purposes. Following is a description of the County’s nonmajor special revenue funds:

Job and Family Services Fund: To account for various federal and state grants and reimbursements as well as transfers from the General Fund used for human service programs.

Real Estate Assessment Fund: To account for state mandated county-wide real estate reappraisals that are funded by charges to the County’s political subdivisions.

Motor Vehicle and Gasoline Tax Fund: To account for revenues derived from the sale of motor vehicle licenses, and gasoline taxes. Expenditures are restricted by state law to county road and bridge repair/improvement programs.

Emergency Medical Services Fund: To account for emergency medical care financed by a county-wide sales tax.

Emergency Telephone Service Fund: To account for a property tax levy used for emergency telephone assistance.

Child Support Enforcement Fund: To account for poundage fees on child support payments and other local, state, and federal revenues used to administer the County Child Support Enforcement Agency.

Zoo Operating Fund: To account for a property tax levy. Monies are distributed to the Toledo Zoological Society.

Law Library Resources Fund: This accounts for the advancement of legal knowledge and better and more convenient discharge of professional duties. Major funding comes from court fines and penalties.

Senior Services Fund: To account for a property tax levy used for senior services.

Workforce Development Fund: To account for revenues and expenditures associated with the Workforce Investment Act of 1998.

Community Development Grant Fund: To account for grant revenues used for community development.

Economic Development Fund: To account for revenues and expenditures associated with county development.

Local Development Fund: To account for revenues and expenditures associated with local development.

Disaster Services Emergency Management Agency (EMA) Fund: To account for state monies and local revenues used to operate the County emergency program.

Dog and Kennel Fund: To account for the dog warden’s operation that is financed by sales of dog tags and kennel permits, and fine collections.

Hotel Lodging Tax Fund: To account for monies collected and distributed related to the “County Bed Tax”.

Domestic Violence Prevention Fund: To account for monies collected for marriage licenses. - 116 - LUCAS COUNTY, OHIO

Nonmajor Special Revenue Funds (continued)

Indigent Guardianship Fund: To account for court fees charged according to Section 2101.16(B) of the Ohio Revised Code. These monies are used for attorney fees, evaluations, and investigation expenditures related to indigent individuals.

Domestic Relations Court Special Fund: To account for monies collected for special projects.

Coroner Laboratory Fund: To account for revenues received and expenses associated with the laboratory.

Toxicology Lab Fund: To account for revenues received and expenses associated with the laboratory.

Motor Vehicle Enforcement and Education Fund: To account for elimination and prevention of motor accident through inspections, rules and regulations for operation.

Indigent Drivers Alcohol Treatment Fund: These are court fines from conviction from operating a motor vehicle under the influence. Such monies are used for treatment of offenders charged with OVI who would otherwise not be able to afford such services.

Sheriff Policing Fund: To account for contract fees collected for services which include patrols and dispatching.

Concealed Handgun Fund: To account for fees collected and expenses for the concealed handgun program.

Countywide Communication System Fund: To account for the operation of the county’s enhanced 911 system.

DETAC Fund: To account for all fees collected for delinquent real estate taxes, personal property taxes, and manufactured home taxes for the purpose of collecting delinquent real estate taxes.

Tax Certificate Administration - Treasurer Fund: To account for all monies collected by the treasurer for subsequent transfer of tax certificates or issuing a duplicate.

T.I.P.P. Fund: To account for revenues and expenses associated with the tax installment payment plan.

Community MR/RES Services Fund: To account for grant revenue of ODMH and HUD and all related expenses for providing rental housing to qualified clients.

Imagination Station Fund: To account for property taxes collected for the purpose of encouraging and promoting the sciences and natural history, as provided for in 307.761 of the Ohio Revised Code.

Building Regulation Fund: To account for fee revenues for permits and inspections.

Certificate of Title Administration Fund: To account for fees collected by the Clerk of Courts. These monies are used for costs associated with the processing of titles.

Recorder Equipment Fund: This sets aside funding for the maintenance, repairs and future replacement of the recorder’s equipment.

Juvenile Treatment Center Fund: To account for state monies used for the treatment and rehabilitation of juvenile offenders.

- 117 - LUCAS COUNTY, OHIO

Nonmajor Special Revenue Funds (continued)

Juvenile Felony Delinquency Care Fund: To account for the purchase of a range of community based options to meet the needs of each juvenile offender or youth at risk of offending. Major funding comes in through grants.

Juvenile Court Indigent Drivers Fund: This is used to pay for the cost of alcohol and drug addiction treatment when the individual convicted is a juvenile traffic offender. Funding is from the indigent alcohol treatment fund.

Felony Diversion Program Fund: To account for the cost of avoiding a criminal conviction, facilitate rehabilitation, payment of restitution to victims and in some cases treatment, for first time criminal offenders.

Correction Treatment Facility Fund: To account for state monies used for the operating treatment facility.

Common Pleas Civil Mediation Fund: To account for fee revenues and expenditures for mediation services.

Administration of Justice Fund: This accounts for monies used by the prosecutor and sheriff in the performance of their duties and in the furtherance of justice.

Probation Service Fund: To account for the cost of helping reintegrate an offender into the community as a responsible law abiding individual.

Foreclosure Magistrate Program Fund: To account for all the court costs associated with foreclosure and its prevention.

Other Special Revenue Fund – To account for the receipt of local, state, and federal funds as well as miscellaneous other sources by County departments that alone are not significant enough to require the establishment of their own fund.

Zoo Capital Improvements Fund: To account for the pass through of a property tax levy used for renovation and construction of buildings, facilities and infrastructure for the Toledo Zoo (a separate organization from the County).

- 118 - Warren AME Senior Services Center

The 0.45 mill Lucas County Senior Services Levy administered by the Area Office on Aging of Northwestern Ohio, Inc. has helped pay for part of the new Warren AME Senior Services Center, which will house the J. Frank Troy Senior Center, Senior Inde- pendence Adult Day Center and Progressive Therapy Alternatives Inc. The new center is expected to open in its central city location in the Spring of 2011.

The tax rates of the County’s primary government, including the “Senior Services” levy, can be found in Note 6 on page 75 of the CAFR.

Photo and caption courtesy of Area Office on Aging of Northwestern Ohio, Inc.

-119- LUCAS COUNTY, OHIO

COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS DECEMBER 31, 2010

Real Emergency Emergency Job and Family Estate Motor Vehicle Medical Telephone Services Assessment and Gas Tax Services Service Assets: Equity in pooled cash and investments...... $ 327,203 $ 4,846,420 $ 1,149,755 $ 2,737,310 $ 12,871,415 Receivables (net of allowances for uncollectibles): Real property and other taxes...... - - - - 4,577,053 Accounts ...... 162,543 15 7,481 63,692 - Due from other governments...... 62,894 - 5,367,534 - 324,837 Loans receivable...... - - - - - Materials and supplies inventory ...... - - 633,952 - - Total assets ...... $ 552,640 $ 4,846,435 $ 7,158,722 $ 2,801,002 $ 17,773,305

Liabilities: Accounts payable...... $ 1,206,924 $ 6,014 $ 518,123 $ 405,569 $ 1,106,452 Accrued wages and benefits payable ...... 591,828 73,433 143,543 51,080 24,153 Due to other governments ...... 242,736 32,685 61,427 19,303 9,029 Due to other funds ...... 13,523 2,148 892 15,669 389 Deferred revenue ...... 105,598 - 3,578,356 - 628,585 Unearned revenue ...... - - - - 4,394,798 Total liabilities ...... 2,160,609 114,280 4,302,341 491,621 6,163,406

Fund balances: Reserved for encumbrances ...... 780,997 59,096 779,788 1,188,161 4,728,604 Reserved for supplies inventory ...... - - 633,952 - - Unreserved, undesignated, reported in: Special revenue funds ...... (2,388,966) 4,673,059 1,442,641 1,121,220 6,881,295

Total fund balances (deficit) ...... (1,607,969) 4,732,155 2,856,381 2,309,381 11,609,899

Total liabilities and fund balances ...... $ 552,640 $ 4,846,435 $ 7,158,722 $ 2,801,002 $ 17,773,305

- 120 - Child Law Community Support Zoo Library Senior Workforce Development Enforcement Operating Resources Services Development Grant

$ 346,459 $ 227,666 $ 90,462 $ 121,017 $ 1,180,035 $ 6,933,924

- 5,557,856 - 2,971,525 - - 136,448 - 18,374 - - 12,134 67 394,447 - 208,830 - 928,320 - - - - - 2,624 ------$ 482,974 $ 6,179,969 $ 108,836 $ 3,301,372 $ 1,180,035 $ 7,877,002

$ 95,034 $ - $ 9,379 $ - $ 496,742 $ 733,242 238,670 - 4,584 - 41,647 31,963 99,553 - 1,889 - 14,569 12,684 5,012 - 185 - 246 3,292 - 763,284 - 407,030 - 155,550 - 5,336,546 - 2,850,730 - - 438,269 6,099,830 16,037 3,257,760 553,204 936,731

43,682 - 157 - 989,854 1,973,485 ------

1,023 80,139 92,642 43,612 (363,023) 4,966,786

44,705 80,139 92,799 43,612 626,831 6,940,271

$ 482,974 $ 6,179,969 $ 108,836 $ 3,301,372 $ 1,180,035 $ 7,877,002

CONTINUED

- 121 - LUCAS COUNTY, OHIO

COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS (continued) DECEMBER 31, 2010

Disaster Hotel Domestice Local Services Dog and Lodging Violence Development EMA Kennel Tax Prevention Assets: Equity in pooled cash and investments...... $ 221,521 $ 263,645 $ 1,126,560 $ 585,774 $ 72,224 Receivables (net of allowances for uncollectibles): Real property and other taxes...... - - - - - Accounts ...... - - 29,756 237,193 8,280 Due from other governments...... - 30,904 - - - Loans receivable...... - - - - - Materials and supplies inventory ...... - - - - - Total assets ...... $ 221,521 $ 294,549 $ 1,156,316 $ 822,967 $ 80,504

Liabilities: Accounts payable...... $ - $ 568 $ 20,087 $ 14 $ 60,892 Accrued wages and benefits payable ...... - 7,512 40,615 2,181 - Due to other governments ...... - 3,135 15,920 900 - Due to other funds ...... - 486 3,399 22 - Deferred revenue ...... - - - - - Unearned revenue ...... - - - - - Total liabilities ...... - 11,701 80,021 3,117 60,892

Fund balances: Reserved for encumbrances ...... - 2,839 20,260 175,500 - Reserved for supplies inventory ...... - - - - - Unreserved, undesignated, reported in: Special revenue funds ...... 221,521 280,009 1,056,035 644,350 19,612

Total fund balances (deficit) ...... 221,521 282,848 1,076,295 819,850 19,612

Total liabilities and fund balances ...... $ 221,521 $ 294,549 $ 1,156,316 $ 822,967 $ 80,504

- 122 - Indigent Domestic Motor Vehicle Indigent Drivers Guardianship Relations Court Coroner Toxicology Enforcement Alcohol Sheriff Fund Special Fund Laboratory Lab and Education Treatment Policing

$ 164,373 $ 93,821 $ 275,261 $ 8,871 $ 59,642 $ 613,725 $ 5,285

------3,530 7,490 26,683 13,318 20 3,898 ------221,333 ------$ 167,903 $ 101,311 $ 301,944 $ 22,189 $ 59,662 $ 617,623 $ 226,618

$ 3,065 $ 4,333 $ 27,332 $ 3,364 $ - $ - $ - - - - 8,875 - - 61,551 - - - 3,727 - - 24,117 - - 2,065 133 ------3,065 4,333 29,397 16,099 - - 85,668

- - 19,601 2,357 ------

164,838 96,978 252,946 3,733 59,662 617,623 140,950

164,838 96,978 272,547 6,090 59,662 617,623 140,950

$ 167,903 $ 101,311 $ 301,944 $ 22,189 $ 59,662 $ 617,623 $ 226,618

CONTINUED

- 123 - LUCAS COUNTY, OHIO

COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS (continued) DECEMBER 31, 2010

Countywide Tax Certificate Concealed Communication DETAC Administration Handgun System Fund Treasurer T.I.P.P. Assets: Equity in pooled cash and investments...... $ 220,712 $ 1,456,787 $ 1,879,644 $ 340,183 $ 179,804 Receivables (net of allowances for uncollectibles): Real property and other taxes...... - - - - - Accounts ...... - - 3,333 - - Due from other governments...... - - 100,000 - - Loans receivable...... - - - - - Materials and supplies inventory ...... - - - - - Total assets ...... $ 220,712 $ 1,456,787 $ 1,982,977 $ 340,183 $ 179,804

Liabilities: Accounts payable...... $ 2,826 $ 10,874 $ 50,387 $ 2 $ 455 Accrued wages and benefits payable ...... - 6,817 45,182 3,584 - Due to other governments ...... 431 3,100 19,161 1,641 - Due to other funds ...... - 149 740 - - Deferred revenue ...... - - - - - Unearned revenue ...... - - - - - Total liabilities ...... 3,257 20,940 115,470 5,227 455

Fund balances: Reserved for encumbrances ...... - 844,562 47,092 1,226 3,015 Reserved for supplies inventory ...... - - - - - Unreserved, undesignated, reported in: Special revenue funds ...... 217,455 591,285 1,820,415 333,730 176,334

Total fund balances (deficit) ...... 217,455 1,435,847 1,867,507 334,956 179,349

Total liabilities and fund balances ...... $ 220,712 $ 1,456,787 $ 1,982,977 $ 340,183 $ 179,804

- 124 - Community Certificate Juvenile Juvenile Felony MR/RES Imagination Building of Title Recorder Treatment Delinquency Services Station Regulation Administration Equipment Center Care

$ 40,850 $ 45,281 $ 30,513 $ 1,633,422 $ 1,154,682 $ 201,662 $ 4,335,827

- 1,122,578 ------52,157 166,891 - - 3,908 - 78,891 - - - 9,020 143,052 ------$ 40,850 $ 1,246,750 $ 82,670 $ 1,800,313 $ 1,154,682 $ 210,682 $ 4,482,787

$ 510,412 $ - $ 11,335 $ 7,078 $ 809 $ 3,967 $ 118,649 - - 12,586 39,797 - 64,323 71,919 - - 5,487 15,558 - 25,998 20,322 - - 371 842 - 1,082 417 - 153,766 - 161 - - 1,986 - 1,076,944 - - - - - 510,412 1,230,710 29,779 63,436 809 95,370 213,293

51,312 - 5,092 4,658 7,599 299 929,759 ------

(520,874) 16,040 47,799 1,732,219 1,146,274 115,013 3,339,735

(469,562) 16,040 52,891 1,736,877 1,153,873 115,312 4,269,494

$ 40,850 $ 1,246,750 $ 82,670 $ 1,800,313 $ 1,154,682 $ 210,682 $ 4,482,787

CONTINUED

- 125 - LUCAS COUNTY, OHIO

COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS (continued) DECEMBER 31, 2010

Juvenile Felony Correction Common Court Indigent Diversion Treatment Pleas Civil Drivers Program Facility Mediation Assets: Equity in pooled cash and investments...... $ 6,291 $ 55,796 $ 495,783 $ 293,791 Receivables (net of allowances for uncollectibles): Real property and other taxes...... - - - - Accounts ...... 560 - - 8,920 Due from other governments...... - - - - Loans receivable...... - - - - Materials and supplies inventory ...... - - - - Total assets ...... $ 6,851 $ 55,796 $ 495,783 $ 302,711

Liabilities: Accounts payable...... $ - $ 9,713 $ 21,902 $ 36 Accrued wages and benefits payable ...... - 24,136 107,859 3,359 Due to other governments ...... - 10,105 42,134 1,411 Due to other funds ...... - 340 889 45 Deferred revenue ...... - - - - Unearned revenue ...... - - - - Total liabilities ...... - 44,294 172,784 4,851

Fund balances: Reserved for encumbrances ...... - 10,632 193,678 52 Reserved for supplies inventory ...... - - - - Unreserved, undesignated, reported in: Special revenue funds ...... 6,851 870 129,321 297,808

Total fund balances (deficit) ...... 6,851 11,502 322,999 297,860

Total liabilities and fund balances ...... $ 6,851 $ 55,796 $ 495,783 $ 302,711

- 126 - Total Foreclosure Other Nonmajor Administration Probation Magistrate Special Zoo Capital Governmental of Justice Service Program Revenue Improvements Funds

$ 9,415 $ 578,305 $ 60,573 $ 12,964,203 $ 267,917 $ 60,573,809

- - - - 6,538,653 20,767,665 410 21,171 - 124,061 - 1,112,266 - - - - 464,053 8,334,182 - - - - - 2,624 - - - - - 633,952 $ 9,825 $ 599,476 $ 60,573 $ 13,088,264 $ 7,270,623 $ 91,424,498

$ - $ 14,450 $ 786 $ 81,487 $ - $ 5,542,302 - 3,636 4,169 5,140 - 1,714,142 - 1,498 1,751 2,543 - 692,814 - - 96 - - 52,432 - - - - 897,979 6,692,295 - - - - 6,278,286 19,937,304 - 19,584 6,802 89,170 7,176,265 34,631,289

- 3,500 7 25,643 - 12,892,507 - - - - - 633,952

9,825 576,392 53,764 12,973,451 94,358 43,266,750

9,825 579,892 53,771 12,999,094 94,358 56,793,209

$ 9,825 $ 599,476 $ 60,573 $ 13,088,264 $ 7,270,623 $ 91,424,498

- 127 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010

Real Emergency Emergency Job and Family Estate Motor Vehicle Medical Telephone Services Assessment and Gas Tax Services Service

Revenues: Property taxes ...... $ - $ - $ - $ - $ 4,784,390 Lodging taxes ...... - - - - - Charges for services...... - 4,458,760 103,289 3,442,101 64 Licenses and permits ...... - - 25,669 - - Fines and forfeitures...... - - 44,641 - - Intergovernmental ...... 41,391,635 - 15,317,332 - 1,139,057 Investment income...... - - 4,585 - - Rental income ...... - - 36,071 - - Other...... 1,655,469 5,384 905,903 1,742 235 Total revenues...... 43,047,104 4,464,144 16,437,490 3,443,843 5,923,746

Expenditures: Current: General government: Legislative and executive ...... - 3,438,890 - - - Judicial...... - - - - - Public safety ...... - - - 10,746,611 8,896,044 Public works ...... - - 19,163,425 - - Health ...... - - - - - Human services...... 43,716,171 - - - - Conservation and recreation ...... - - - - - Capital outlay ...... 68,224 - - - - Other ...... - - - - - Debt service: Principal retirement...... 83,328 - 370,882 - - Interest and fiscal charges ...... 3,927 - - - - Total expenditures ...... 43,871,650 3,438,890 19,534,307 10,746,611 8,896,044

Excess (deficiency) of revenues over (under) expenditures ...... (824,546) 1,025,254 (3,096,817) (7,302,768) (2,972,298)

Other financing sources: Capital lease transaction...... 68,224 - - - - Transfers in ...... 2,547,203 - - 8,675,120 - Total other financing sources ...... 2,615,427 - - 8,675,120 -

Net change in fund balances ...... 1,790,881 1,025,254 (3,096,817) 1,372,352 (2,972,298)

Fund balances (deficit) at beginning of year. (3,398,850) 3,706,901 5,953,198 937,029 14,582,197 Fund balances (deficit) at end of year . . . . $ (1,607,969) $ 4,732,155 $ 2,856,381 $ 2,309,381 $ 11,609,899

- 128 - Child Law Community Support Zoo Library Senior Workforce Development Economic Enforcement Operating Resources Services Development Grant Development

$ - $ 5,809,535 $ - $ 3,122,058 $ - $ - $ ------1,628,773 - 4,209 ------26,519 - - - 323,130 - - - - 9,374,748 1,489,218 - 829,313 9,589,623 9,669,554 ------221,052 - 87,898 - 2,714 - 5,696 579,509 10,067 11,091,419 7,298,753 330,053 3,951,371 9,595,319 10,496,634 10,067

- - - - - 1,602,910 492,860 10,948,016 - 351,254 - - 2,585,843 ------4,559,618 ------3,908,813 8,637,902 1,017,158 - - 7,240,775 - - - 712 ------157 - - - 44,647 -

------10,948,016 7,240,932 351,254 3,908,813 8,637,902 9,810,888 492,860

143,403 57,821 (21,201) 42,558 957,417 685,746 (482,793)

------114,000 - - 1,545,980 229,457 - - 114,000 - - 1,545,980 229,457

143,403 57,821 92,799 42,558 957,417 2,231,726 (253,336)

(98,698) 22,318 - 1,054 (330,586) 4,708,545 253,336 $ 44,705 $ 80,139 $ 92,799 $ 43,612 $ 626,831 $ 6,940,271 $ -

CONTINUED

- 129 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS (continued) FOR THE YEAR ENDED DECEMBER 31, 2010

Disaster Hotel Domestice Local Services Dog and Lodging Violence Development EMA Kennel Tax Prevention

Revenues: Property taxes ...... $ - $ - $ - $ - $ - Lodging taxes ...... - - - 4,486,693 - Charges for services...... - - 1,850,279 - 122,610 Licenses and permits ...... - - - - - Fines and forfeitures...... - - 48,607 - - Intergovernmental ...... - 294,007 - - - Investment income...... - - - - - Rental income ...... - - - - - Other...... 27,083 20,062 32,456 - - Total revenues...... 27,083 314,069 1,931,342 4,486,693 122,610

Expenditures: Current: General government: Legislative and executive ...... 7,643 - - 4,958,677 - Judicial...... - - - - - Public safety ...... - 406,643 - - - Public works ...... - - - - - Health ...... - - 1,716,507 - 119,763 Human services...... - - - - - Conservation and recreation ...... - - - - - Capital outlay ...... - - - - - Other ...... - - - - - Debt service: Principal retirement...... - - - - - Interest and fiscal charges ...... - - - - - Total expenditures ...... 7,643 406,643 1,716,507 4,958,677 119,763

Excess (deficiency) of revenues over (under) expenditures ...... 19,440 (92,574) 214,835 (471,984) 2,847

Other financing sources: Capital lease transaction...... - - - - - Transfers in ...... - 143,753 - - - Total other financing sources ...... - 143,753 - - -

Net change in fund balances ...... 19,440 51,179 214,835 (471,984) 2,847

Fund balances (deficit) at beginning of year. 202,081 231,669 861,460 1,291,834 16,765 Fund balances (deficit) at end of year . . . . $ 221,521 $ 282,848 $ 1,076,295 $ 819,850 $ 19,612

- 130 - Indigent Domestic Motor Vehicle Indigent Drivers Guardianship Relations Court Coroner Toxicology Enforcement Alcohol Sheriff Fund Special Fund Laboratory Lab and Education Treatment Policing

$ - $ - $ - $ - $ - $ - $ ------53,003 164,927 569,938 464,036 - 1,421 ------1,296 48,140 ------1,342,369 ------53,003 164,927 569,938 464,036 1,296 49,561 1,342,369

------38,017 124,980 ------1,285,816 ------529,774 472,200 ------

------38,017 124,980 529,774 472,200 - - 1,285,816

14,986 39,947 40,164 (8,164) 1,296 49,561 56,553

------

14,986 39,947 40,164 (8,164) 1,296 49,561 56,553

149,852 57,031 232,383 14,254 58,366 568,062 84,397 $ 164,838 $ 96,978 $ 272,547 $ 6,090 $ 59,662 $ 617,623 $ 140,950

CONTINUED

- 131 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS (continued) FOR THE YEAR ENDED DECEMBER 31, 2010

Countywide Tax Certificate Concealed Communication DETAC Administration Handgun System Fund Treasurer T.I.P.P.

Revenues: Property taxes ...... $ - $ - $ - $ - $ - Lodging taxes ...... - - - - - Charges for services...... 121,590 - 1,722,858 2,995 - Licenses and permits ...... - - - - - Fines and forfeitures...... - - - - - Intergovernmental ...... - - - - - Investment income...... - - - - 1,962 Rental income ...... - - - - - Other...... - 1,561,015 318,943 - - Total revenues...... 121,590 1,561,015 2,041,801 2,995 1,962

Expenditures: Current: General government: Legislative and executive ...... - - 1,190,215 149,191 15,690 Judicial...... - - 973,060 - - Public safety ...... 79,387 569,015 - - - Public works ...... - - - - - Health ...... - - - - - Human services...... - - - - - Conservation and recreation ...... - - - - - Capital outlay ...... - - - - - Other ...... - - - - - Debt service: Principal retirement...... - - - - - Interest and fiscal charges ...... - - - - - Total expenditures ...... 79,387 569,015 2,163,275 149,191 15,690

Excess (deficiency) of revenues over (under) expenditures ...... 42,203 992,000 (121,474) (146,196) (13,728)

Other financing sources: Capital lease transaction...... - - - - - Transfers in ...... - - - - - Total other financing sources ...... - - - - -

Net change in fund balances ...... 42,203 992,000 (121,474) (146,196) (13,728)

Fund balances (deficit) at beginning of year. 175,252 443,847 1,988,981 481,152 193,077 Fund balances (deficit) at end of year . . . . $ 217,455 $ 1,435,847 $ 1,867,507 $ 334,956 $ 179,349

- 132 - Community Certificate Juvenile Juvenile Felony MR/RES Imagination Building of Title Recorder Treatment Delinquency Services Station Regulation Administration Equipment Center Care

$ - $ 1,179,150 $ - $ - $ - $ - $ ------21,375 2,296,310 220,626 - 25 - - 733,244 ------9,700,000 156,808 - - - 2,549,384 2,288,121 ------7,982 - - - - 68 - 1,352 - 84 10,988 9,700,000 1,336,026 754,619 2,305,644 220,626 2,549,468 2,299,134

- - 725,975 - 98,105 - - - - - 1,505,378 ------2,535,387 2,962,789 ------10,028,147 ------1,319,986 ------

------10,028,147 1,319,986 725,975 1,505,378 98,105 2,535,387 2,962,789

(328,147) 16,040 28,644 800,266 122,521 14,081 (663,655)

------

(328,147) 16,040 28,644 800,266 122,521 14,081 (663,655)

(141,415) - 24,247 936,611 1,031,352 101,231 4,933,149 $ (469,562) $ 16,040 $ 52,891 $ 1,736,877 $ 1,153,873 $ 115,312 $ 4,269,494

CONTINUED

- 133 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS (continued) FOR THE YEAR ENDED DECEMBER 31, 2010

Juvenile Felony Correction Common Court Indigent Diversion Treatment Pleas Civil Drivers Program Facility Mediation

Revenues: Property taxes ...... $ - $ - $ - $ - Lodging taxes ...... - - - - Charges for services...... - - - 127,072 Licenses and permits ...... - - - - Fines and forfeitures...... 982 - - - Intergovernmental ...... - 1,235,465 4,163,649 - Investment income...... - - - - Rental income ...... - - - - Other...... - 29 340 - Total revenues...... 982 1,235,494 4,163,989 127,072

Expenditures: Current: General government: Legislative and executive ...... - - - - Judicial...... - - - 126,928 Public safety ...... - 1,282,207 4,151,399 - Public works ...... - - - - Health ...... - - - - Human services...... - - - - Conservation and recreation ...... - - - - Capital outlay ...... - - - - Other ...... - - - - Debt service: Principal retirement...... - - - - Interest and fiscal charges ...... - - - - Total expenditures ...... - 1,282,207 4,151,399 126,928

Excess (deficiency) of revenues over (under) expenditures ...... 982 (46,713) 12,590 144

Other financing sources: Capital lease transaction...... - - - - Transfers in ...... - - - - Total other financing sources ...... - - - -

Net change in fund balances ...... 982 (46,713) 12,590 144

Fund balances (deficit) at beginning of year. 5,869 58,215 310,409 297,716 Fund balances (deficit) at end of year . . . . $ 6,851 $ 11,502 $ 322,999 $ 297,860

- 134 - Total Foreclosure Other Nonmajor Administration Probation Magistrate Special Zoo Capital Governmental of Justice Service Program Revenue Improvements Funds

$ - $ - $ - $ - $ 6,834,641 $ 21,729,774 - - - - - 4,486,693 - 259,664 - 1,782,019 - 19,417,944 - - - - - 785,432 - - - - - 466,796 - - 199,510 270 878,373 111,608,436 - - - 76 - 6,623 - - - - - 265,105 1,375 - - 4,640,652 - 9,869,064 1,375 259,664 199,510 6,423,017 7,713,014 168,635,867

- - - 354,592 - 13,034,748 3,338 274,622 184,124 1,561,402 - 18,676,962 - - - 91,468 - 37,566,384 - - - 2,590,092 - 21,753,517 - - - - - 12,866,391 - - - 12,734 - 57,292,778 - - - - 7,684,787 16,246,260 - - - - - 68,224 - - - 400 - 45,204

- - - - - 454,210 - - - - - 3,927 3,338 274,622 184,124 4,610,688 7,684,787 178,008,605

(1,963) (14,958) 15,386 1,812,329 28,227 (9,372,738)

- - - - - 68,224 - - - 1,200,000 - 14,455,513 - - - 1,200,000 - 14,523,737

(1,963) (14,958) 15,386 3,012,329 28,227 5,150,999

11,788 594,850 38,385 9,986,765 66,131 51,642,210 $ 9,825 $ 579,892 $ 53,771 $ 12,999,094 $ 94,358 $ 56,793,209

- 135 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) JOB AND FAMILY SERVICES FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Intergovernmental ...... $ 70,157,995 $ 41,371,587 $ (28,786,408) Other...... 1,847,875 1,620,766 (227,109) Total revenues...... 72,005,870 42,992,353 (29,013,517)

Expenditures: Human Services Personal services...... 22,251,290 21,098,652 1,152,638 Materials and supplies ...... 410,846 360,780 50,066 Charges and services...... 50,605,068 25,658,669 24,946,399 Other ...... 1,274,428 1,027,811 246,617 Capital outlay and equipment...... 150,344 25,239 125,105

Total Human Services ...... 74,691,976 48,171,151 26,520,825

Total expenditures ...... 74,691,976 48,171,151 26,520,825

Excess/deficiency of revenues over/under expenditures...... (2,686,106) (5,178,798) (2,492,692)

Other financing sources: Transfers in ...... 2,758,850 2,547,204 (211,646) Total other financing sources ...... 2,758,850 2,547,204 (211,646)

Net change in fund balances ...... 72,744 (2,631,594) (2,704,338)

Fund balances (deficit) at beginning of year . (5,711,450) (5,711,450) - Prior year encumbrances appropriated . . . . . 6,750,771 6,750,771 - Fund balance (deficit) at end of year . . . . . $ 1,112,065 $ (1,592,273) $ (2,704,338)

- 136 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) REAL ESTATE ASSESSMENT FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 4,500,000 $ 4,458,760 $ (41,240) Intergovernmental ...... - 143,840 143,840 Other...... 50,000 5,384 (44,616) Total revenues...... 4,550,000 4,607,984 57,984

Expenditures: General Government - Legislative and Executive Personal services...... 3,030,927 2,823,174 207,753 Materials and supplies ...... 52,685 33,433 19,252 Charges and services...... 833,010 474,742 358,268 Other ...... 137,782 65,615 72,167 Capital outlay and equipment...... 404,687 113,963 290,724

Total General Government - Legislative and Executive. . . . . 4,459,091 3,510,927 948,164

Total expenditures ...... 4,459,091 3,510,927 948,164

Net change in fund balances ...... 90,909 1,097,057 1,006,148

Fund balances at beginning of year . . . . . 3,607,113 3,607,113 - Prior year encumbrances appropriated . . . . . 80,785 80,785 - Fund balance at end of year...... $ 3,778,807 $ 4,784,955 $ 1,006,148

- 137 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) MOTOR VEHICLE AND GAS TAX FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 98,409 $ 98,409 $ - Licenses and permits ...... 25,669 25,669 - Fines and forfeitures...... 70,000 45,144 (24,856) Intergovernmental ...... 19,353,948 15,318,108 (4,035,840) Investment income...... 40,000 4,585 (35,415) Rental income ...... 36,071 36,071 - Other...... 905,903 905,903 - Total revenues...... 20,530,000 16,433,889 (4,096,111)

Expenditures: Public Works Personal services...... 5,540,822 5,543,004 (2,182) Materials and supplies ...... 1,148,667 1,106,029 42,638 Charges and services...... 13,780,393 13,780,393 - Other ...... 38,216 38,216 - Capital outlay and equipment...... 23,298 14,583 8,715 Principal retirement ...... 370,882 370,882 -

Total Public Works ...... 20,902,278 20,853,107 49,171

Total expenditures ...... 20,902,278 20,853,107 49,171

Net change in fund balances ...... (372,278) (4,419,218) (4,046,940)

Fund balances at beginning of year . . . . . 757,855 757,855 - Prior year encumbrances appropriated . . . . . 3,566,264 3,566,264 - Fund balance (deficit) at end of year . . . . . $ 3,951,841 $ (95,099) $ (4,046,940)

- 138 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) ECONOMIC DEVELOPMENT FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Other...... $ 750,000 $ 10,067 $ (739,933) Total revenues...... 750,000 10,067 (739,933)

Expenditures: General Government - Legislative and Executive Other ...... 750,000 549,109 200,891

Total General Government - Legislative and Executive. . . . . 750,000 549,109 200,891

Total expenditures ...... 750,000 549,109 200,891

Excess/deficiency of revenues over/under expenditures...... - (539,042) (539,042)

Other financing sources: Transfers in ...... - 229,457 229,457 Total other financing sources ...... - 229,457 229,457

Net change in fund balances ...... - (309,585) (309,585)

Fund balances at beginning of year . . . . . 299,606 299,606 - Prior year encumbrances appropriated . . . . . 9,979 9,979 - Fund balance at end of year...... $ 309,585 $ - $ (309,585)

- 139 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) COMMUNITY DEVELOPMENT GRANT FOR THE YEAR ENDED DECEMBER 31, 2010 Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Licenses and permits ...... $ 26,820 $ 26,820 $ - Intergovernmental ...... 47,029,526 9,289,700 (37,739,826) Rental income ...... 212,942 212,942 - Other...... 730,712 730,712 - Total revenues...... 48,000,000 10,260,174 (37,739,826) Expenditures: General Government - Legislative and Executive Personal services...... 52,127 52,127 - Materials and supplies ...... 25,772 25,772 - Charges and services...... 2,277,495 2,277,495 - Other ...... 18,533 18,533 - Capital outlay and equipment...... 7,587 7,587 - Total General Government - Legislative and Executive. . . . . 2,381,514 2,381,514 - Judicial Personal services...... 1,127,474 1,127,474 - Materials and supplies ...... 40,471 40,471 - Charges and services...... 2,355,635 2,355,635 - Other ...... 2,939 2,939 - Capital outlay and equipment...... 1,963 1,963 - Total General Government - Judicial ...... 3,528,482 3,528,482 - Public Safety Personal services...... 970,966 970,966 - Materials and supplies ...... 97,314 97,314 - Charges and services...... 1,120,506 1,120,506 - Other ...... 3,224,877 2,008,685 1,216,192 Capital outlay and equipment...... 825,709 825,709 - Total Public Safety ...... 6,239,372 5,023,180 1,216,192 Human Services Charges and services...... 1,310,296 1,310,296 - Other ...... 92,975 25,708 67,267 Total Human Services ...... 1,403,271 1,336,004 67,267 Conservation and Recreation Charges and services...... 23,121 23,121 - Total Conservation and Recreation ...... 23,121 23,121 - Miscellaneous Other ...... 9,362,122 - 9,362,122 Total Miscellaneous...... 9,362,122 - 9,362,122 Total expenditures ...... 22,937,882 12,292,301 10,645,581 Excess/deficiency of revenues over/under expenditures...... 25,062,118 (2,032,127) (27,094,245) Other financing sources: Transfers in ...... - 1,545,980 1,545,980 Total other financing sources ...... - 1,545,980 1,545,980 Net change in fund balances ...... 25,062,118 (486,147) (25,548,265) Fund balances at beginning of year . . . . . 2,436,776 2,436,776 - Prior year encumbrances appropriated . . . . . 2,504,166 2,504,166 - Fund balance at end of year...... $ 30,003,060 $ 4,454,795 $ (25,548,265)

- 140 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) LOCAL DEVELOPMENT FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Other...... $ - $ 27,083 $ 27,083 Total revenues...... - 27,083 27,083

Expenditures: General Government - Legislative and Executive Other ...... 195,830 7,643 188,187

Total General Government - Legislative and Executive. . . . . 195,830 7,643 188,187

Total expenditures ...... 195,830 7,643 188,187

Net change in fund balances ...... (195,830) 19,440 215,270

Fund balances at beginning of year . . . . . 202,081 202,081 - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ 6,251 $ 221,521 $ 215,270

- 141 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) EMERGENCY MEDICAL SERVICES FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 3,000,000 $ 3,349,862 $ 349,862 Other...... - 2,459 2,459 Total revenues...... 3,000,000 3,352,321 352,321

Expenditures: Public Safety Personal services...... 1,691,743 1,547,579 144,164 Materials and supplies ...... 738,874 711,666 27,208 Charges and services...... 9,253,033 9,087,326 165,707 Other ...... 148,778 118,436 30,342 Capital outlay and equipment...... 926,684 681,550 245,134

Total Public Safety ...... 12,759,112 12,146,557 612,555

Total expenditures ...... 12,759,112 12,146,557 612,555

Excess/deficiency of revenues over/under expenditures...... (9,759,112) (8,794,236) 964,876

Other financing sources: Transfers in ...... 8,675,120 8,675,120 - Total other financing sources ...... 8,675,120 8,675,120 -

Net change in fund balances ...... (1,083,992) (119,116) 964,876

Fund balances at beginning of year . . . . . 840,951 840,951 - Prior year encumbrances appropriated . . . . . 393,639 393,639 - Fund balance at end of year...... $ 150,598 $ 1,115,474 $ 964,876

- 142 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) EMERGENCY TELEPHONE FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Property taxes ...... $ 4,983,263 $ 4,719,431 $ (263,832) Charges for services...... - 64 64 Intergovernmental ...... 1,178,155 1,139,057 (39,098) Other...... - 235 235 Total revenues...... 6,161,418 5,858,787 (302,631)

Expenditures: Public Safety Personal services...... 770,823 697,624 73,199 Materials and supplies ...... 27,714 22,127 5,587 Charges and services...... 14,331,938 12,753,065 1,578,873 Other ...... 520,898 121,206 399,692 Capital outlay and equipment...... 200,000 38,564 161,436

Total Public Safety ...... 15,851,373 13,632,586 2,218,787

Total expenditures ...... 15,851,373 13,632,586 2,218,787

Excess/deficiency of revenues over/under expenditures...... (9,689,955) (7,773,799) 1,916,156

Other financing sources (uses): Transfers (out)...... (1,534,650) - 1,534,650 Total other financing sources (uses). . . . . (1,534,650) - 1,534,650

Net change in fund balances ...... (11,224,605) (7,773,799) 3,450,806

Fund balances at beginning of year . . . . . 13,352,855 13,352,855 - Prior year encumbrances appropriated . . . . . 1,284,682 1,284,682 - Fund balance at end of year...... $ 3,412,932 $ 6,863,738 $ 3,450,806

- 143 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) EMERGENCY MANAGEMENT AGENCY FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Intergovernmental ...... $ 201,398 $ 263,103 $ 61,705 Other...... 175,725 20,062 (155,663) Total revenues...... 377,123 283,165 (93,958)

Expenditures: Public Safety Personal services...... 330,559 270,220 60,339 Materials and supplies ...... 6,730 3,477 3,253 Charges and services...... 81,874 27,329 54,545 Other ...... 104,297 102,629 1,668 Capital outlay and equipment...... 14,000 7,296 6,704

Total Public Safety ...... 537,460 410,951 126,509

Total expenditures ...... 537,460 410,951 126,509

Excess/deficiency of revenues over/under expenditures...... (160,337) (127,786) 32,551

Other financing sources: Transfers in ...... 159,725 143,753 (15,972) Total other financing sources ...... 159,725 143,753 (15,972)

Net change in fund balances ...... (612) 15,967 16,579

Fund balances at beginning of year . . . . . 238,470 238,470 - Prior year encumbrances appropriated . . . . . 6,345 6,345 - Fund balance at end of year...... $ 244,203 $ 260,782 $ 16,579

- 144 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) CHILD SUPPORT ENFORCEMENT FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 1,600,000 $ 1,497,511 $ (102,489) Intergovernmental ...... 9,534,124 9,348,015 (186,109) Other...... 318,703 87,087 (231,616) Total revenues...... 11,452,827 10,932,613 (520,214)

Expenditures: General Government - Judicial Personal services...... 8,875,826 8,632,345 243,481 Materials and supplies ...... 1,478,640 1,426,953 51,687 Charges and services...... 679,275 593,717 85,558 Other ...... 415,000 343,482 71,518 Capital outlay and equipment...... 15,000 112 14,888

Total General Government - Judicial ...... 11,463,741 10,996,609 467,132

Total expenditures ...... 11,463,741 10,996,609 467,132

Net change in fund balances ...... (10,914) (63,996) (53,082)

Fund balances at beginning of year . . . . . 309,693 309,693 - Prior year encumbrances appropriated . . . . . 26,363 26,363 - Fund balance at end of year...... $ 325,142 $ 272,060 $ (53,082)

- 145 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) DOG AND KENNEL FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 1,542,000 $ 1,803,915 $ 261,915 Fines and forfeitures...... 55,000 63,987 8,987 Other...... 30,000 34,341 4,341 Total revenues...... 1,627,000 1,902,243 275,243

Expenditures: Health Personal services...... 1,369,917 1,365,841 4,076 Materials and supplies ...... 166,854 153,544 13,310 Charges and services...... 155,190 149,945 5,245 Other ...... 68,750 59,780 8,970 Capital outlay and equipment...... 9,000 8,543 457

Total Health ...... 1,769,711 1,737,653 32,058

Total expenditures ...... 1,769,711 1,737,653 32,058

Net change in fund balances ...... (142,711) 164,590 307,301

Fund balances at beginning of year . . . . . 873,414 873,414 - Prior year encumbrances appropriated . . . . . 34,420 34,420 - Fund balance at end of year...... $ 765,123 $ 1,072,424 $ 307,301

- 146 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) HOTEL LODGING TAX FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Lodging taxes ...... $ 4,500,000 $ 4,542,316 $ 42,316 Total revenues...... 4,500,000 4,542,316 42,316

Expenditures: General Government - Legislative and Executive Other ...... 5,864,329 5,857,371 6,958

Total General Government - Legislative and Executive. . . . . 5,864,329 5,857,371 6,958

Total expenditures ...... 5,864,329 5,857,371 6,958

Net change in fund balances ...... (1,364,329) (1,315,055) 49,274

Fund balances at beginning of year . . . . . 722,829 722,829 - Prior year encumbrances appropriated . . . . . 1,002,500 1,002,500 - Fund balance at end of year...... $ 361,000 $ 410,274 $ 49,274

- 147 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) ZOO OPERATING FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Property taxes ...... $ 6,258,378 $ 5,730,656 $ (527,722) Intergovernmental ...... 1,487,451 1,489,218 1,767 Total revenues...... 7,745,829 7,219,874 (525,955)

Expenditures: Conservation and Recreation Charges and services...... 7,745,629 7,240,775 504,854 Other ...... 200 157 43

Total Conservation and Recreation ...... 7,745,829 7,240,932 504,897

Total expenditures ...... 7,745,829 7,240,932 504,897

Net change in fund balances ...... - (21,058) (21,058)

Fund balances at beginning of year . . . . . 22,318 22,318 - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ 22,318 $ 1,260 $ (21,058)

- 148 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) LAW LIBRARY RESOURCES FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 2,050 $ 4,209 $ 2,159 Fines and forfeitures...... 258,206 304,756 46,550 Other...... - 2,714 2,714 Total revenues...... 260,256 311,679 51,423

Expenditures: General Government - Judicial Personal services...... 161,063 154,219 6,844 Materials and supplies ...... 2,200 2,145 55 Charges and services...... 209,358 178,329 31,029 Capital outlay and equipment...... 1,635 708 927

Total General Government - Judicial ...... 374,256 335,401 38,855

Total expenditures ...... 374,256 335,401 38,855

Excess/deficiency of revenues over/under expenditures...... (114,000) (23,722) 90,278

Other financing sources: Transfers in ...... 114,000 114,000 - Total other financing sources ...... 114,000 114,000 -

Net change in fund balances ...... - 90,278 90,278

Fund balances at beginning of year . . . . . - - - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ - $ 90,278 $ 90,278

- 149 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) DOMESTIC VIOLENCE PREVENTION FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 100,000 $ 122,777 $ 22,777 Total revenues...... 100,000 122,777 22,777

Expenditures: Health Other ...... 125,000 120,596 4,404

Total Health ...... 125,000 120,596 4,404

Total expenditures ...... 125,000 120,596 4,404

Net change in fund balances ...... (25,000) 2,181 27,181

Fund balances at beginning of year . . . . . 70,043 70,043 - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ 45,043 $ 72,224 $ 27,181

- 150 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) INDIGENT GUARDIANSHIP FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 60,000 $ 53,852 $ (6,148) Total revenues...... 60,000 53,852 (6,148)

Expenditures: General Government - Judicial Personal services...... 7,600 7,086 514 Charges and services...... 52,400 32,050 20,350

Total General Government - Judicial ...... 60,000 39,136 20,864

Total expenditures ...... 60,000 39,136 20,864

Net change in fund balances ...... - 14,716 14,716

Fund balances at beginning of year . . . . . 149,657 149,657 - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ 149,657 $ 164,373 $ 14,716

- 151 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) DOMESTIC RELATIONS COURT SPECIALS FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 110,000 $ 164,667 $ 54,667 Total revenues...... 110,000 164,667 54,667

Expenditures: General Government - Judicial Other ...... 120,652 120,647 5

Total General Government - Judicial ...... 120,652 120,647 5

Total expenditures ...... 120,652 120,647 5

Net change in fund balances ...... (10,652) 44,020 54,672

Fund balances at beginning of year . . . . . 45,468 45,468 - Prior year encumbrances appropriated . . . . . 4,333 4,333 - Fund balance at end of year...... $ 39,149 $ 93,821 $ 54,672

- 152 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) CORONER LABORATORY FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 525,000 $ 580,703 $ 55,703 Total revenues...... 525,000 580,703 55,703

Expenditures: Health Materials and supplies ...... 55,491 41,433 14,058 Charges and services...... 541,967 510,529 31,438 Other ...... 13,000 9,846 3,154 Capital outlay and equipment...... 25,500 4,628 20,872

Total Health ...... 635,958 566,436 69,522

Total expenditures ...... 635,958 566,436 69,522

Net change in fund balances ...... (110,958) 14,267 125,225

Fund balances at beginning of year . . . . . 183,546 183,546 - Prior year encumbrances appropriated . . . . . 34,367 34,367 - Fund balance at end of year...... $ 106,955 $ 232,180 $ 125,225

- 153 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) TOXICOLOGY LAB FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 194,000 $ 465,213 $ 271,213 Other...... 275,000 - (275,000) Total revenues...... 469,000 465,213 (3,787)

Expenditures: Health Personal services...... 329,292 328,404 888 Materials and supplies ...... 53,901 52,020 1,881 Charges and services...... 87,296 87,295 1 Other ...... 8,079 6,159 1,920 Capital outlay and equipment...... 1,559 1,559 -

Total Health ...... 480,127 475,437 4,690

Total expenditures ...... 480,127 475,437 4,690

Net change in fund balances ...... (11,127) (10,224) 903

Fund balances at beginning of year . . . . . 8,429 8,429 - Prior year encumbrances appropriated . . . . . 6,677 6,677 - Fund balance at end of year...... $ 3,979 $ 4,882 $ 903

- 154 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) MOTOR VEHICLE ENFORCEMENT AND EDUCATION FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Fines and forfeitures...... $ 5,000 $ 1,347 $ (3,653) Total revenues...... 5,000 1,347 (3,653)

Expenditures: Public Safety Other ...... 5,000 - 5,000

Total Public Safety ...... 5,000 - 5,000

Total expenditures ...... 5,000 - 5,000

Net change in fund balances ...... - 1,347 1,347

Fund balances at beginning of year . . . . . 58,295 58,295 - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ 58,295 $ 59,642 $ 1,347

- 155 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) INDIGENT DRIVER TREATMENT FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ - $ 1,421 $ 1,421 Fines and forfeitures...... 60,000 47,027 (12,973) Total revenues...... 60,000 48,448 (11,552)

Expenditures: General Government - Judicial Other ...... 60,000 - 60,000

Total General Government - Judicial ...... 60,000 - 60,000

Total expenditures ...... 60,000 - 60,000

Net change in fund balances ...... - 48,448 48,448

Fund balances at beginning of year . . . . . 565,277 565,277 - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ 565,277 $ 613,725 $ 48,448

- 156 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) SHERIFF POLICING FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Intergovernmental ...... $ 1,455,335 $ 1,190,362 $ (264,973) Total revenues...... 1,455,335 1,190,362 (264,973)

Expenditures: Public Safety Personal services...... 1,455,335 1,237,517 217,818

Total Public Safety ...... 1,455,335 1,237,517 217,818

Total expenditures ...... 1,455,335 1,237,517 217,818

Net change in fund balances ...... - (47,155) (47,155)

Fund balances at beginning of year . . . . . 52,440 52,440 - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ 52,440 $ 5,285 $ (47,155)

- 157 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) CONCEALED HANDGUN FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 100,000 $ 121,590 $ 21,590 Total revenues...... 100,000 121,590 21,590

Expenditures: Public Safety Personal services...... 35,723 28,208 7,515 Other ...... 56,277 51,729 4,548

Total Public Safety ...... 92,000 79,937 12,063

Total expenditures ...... 92,000 79,937 12,063

Net change in fund balances ...... 8,000 41,653 33,653

Fund balances at beginning of year . . . . . 179,059 179,059 - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ 187,059 $ 220,712 $ 33,653

- 158 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) COUNTYWIDE COMMUNICATION SYSTEM FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Other...... $ 1,534,649 $ 1,561,015 $ 26,366 Total revenues...... 1,534,649 1,561,015 26,366

Expenditures: Public Safety Personal services...... 279,371 254,709 24,662 Materials and supplies ...... 13,570 9,043 4,527 Charges and services...... 1,227,729 1,137,420 90,309 Other ...... 20,600 21,421 (821) Capital outlay and equipment...... 14,000 2,423 11,577

Total Public Safety ...... 1,555,270 1,425,016 130,254

Total expenditures ...... 1,555,270 1,425,016 130,254

Net change in fund balances ...... (20,621) 135,999 156,620

Fund balances at beginning of year . . . . . 418,711 418,711 - Prior year encumbrances appropriated . . . . . 52,729 52,729 - Fund balance at end of year...... $ 450,819 $ 607,439 $ 156,620

- 159 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) DETAC - TREASURER/PROSECUTOR FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Property taxes ...... $ 600,000 $ - $ (600,000) Charges for services...... 1,020,000 1,721,383 701,383 Other...... 380,000 318,943 (61,057) Total revenues...... 2,000,000 2,040,326 40,326

Expenditures: General Government - Legislative and Executive Personal services...... 946,359 930,621 15,738 Materials and supplies ...... 37,465 24,819 12,646 Charges and services...... 126,486 91,225 35,261 Other ...... 257,024 248,091 8,933 Capital outlay and equipment...... 2,000 - 2,000

Total General Government - Legislative and Executive. . . . . 1,369,334 1,294,756 74,578

Judicial Personal services...... 955,944 815,692 140,252 Materials and supplies ...... 24,348 18,591 5,757 Charges and services...... 90,500 45,131 45,369 Other ...... 119,371 119,164 207 Capital outlay and equipment...... 7,500 7,376 124

Total General Government - Judicial ...... 1,197,663 1,005,954 191,709

Total expenditures ...... 2,566,997 2,300,710 266,287

Net change in fund balances ...... (566,997) (260,384) 306,613

Fund balances at beginning of year . . . . . 2,038,068 2,038,068 - Prior year encumbrances appropriated . . . . . 18,101 18,101 - Fund balance at end of year...... $ 1,489,172 $ 1,795,785 $ 306,613

- 160 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) TAX CERTIFICATE ADMINISTRATION - TREASURER/PROSECUTOR FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 22,000 $ 2,995 $ (19,005) Total revenues...... 22,000 2,995 (19,005)

Expenditures: General Government - Legislative and Executive Personal services...... 171,037 151,034 20,003 Materials and supplies ...... 2,899 1,900 999 Charges and services...... 6,199 3,326 2,873 Other ...... 3,500 2,836 664

Total General Government - Legislative and Executive. . . . . 183,635 159,096 24,539

Total expenditures ...... 183,635 159,096 24,539

Net change in fund balances ...... (161,635) (156,101) 5,534

Fund balances at beginning of year . . . . . 491,677 491,677 - Prior year encumbrances appropriated . . . . . 3,379 3,379 - Fund balance at end of year...... $ 333,421 $ 338,955 $ 5,534

- 161 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) T.I.P.P. FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Investment income...... $ 30,000 $ 1,962 $ (28,038) Total revenues...... 30,000 1,962 (28,038)

Expenditures: General Government - Legislative and Executive Personal services...... 50,000 - 50,000 Materials and supplies ...... 6,700 4,500 2,200 Charges and services...... 17,206 14,109 3,097 Other ...... 1,000 302 698

Total General Government - Legislative and Executive. . . . . 74,906 18,911 55,995

Total expenditures ...... 74,906 18,911 55,995

Net change in fund balances ...... (44,906) (16,949) 27,957

Fund balances at beginning of year . . . . . 184,493 184,493 - Prior year encumbrances appropriated . . . . . 8,790 8,790 - Fund balance at end of year...... $ 148,377 $ 176,334 $ 27,957

- 162 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) COMMUNITY BDD RESIDENTIAL SERVICES FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Intergovernmental ...... $ 11,573,809 $ 9,700,000 $ (1,873,809) Total revenues...... 11,573,809 9,700,000 (1,873,809)

Expenditures: Health Charges and services...... 11,566,109 10,055,721 1,510,388

Total Health ...... 11,566,109 10,055,721 1,510,388

Total expenditures ...... 11,566,109 10,055,721 1,510,388

Net change in fund balances ...... 7,700 (355,721) (363,421)

Fund balances (deficit) at beginning of year . (16,683) (16,683) - Prior year encumbrances appropriated . . . . . 300,254 300,254 - Fund balance (deficit) at end of year . . . . . $ 291,271 $ (72,150) $ (363,421)

- 163 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) SENIOR SERVICES FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Property taxes ...... $ 4,500,000 $ 3,079,601 $ (1,420,399) Intergovernmental ...... - 829,313 829,313 Total revenues...... 4,500,000 3,908,914 (591,086)

Expenditures: Human Services Charges and services...... 4,500,000 3,908,815 591,185

Total Human Services ...... 4,500,000 3,908,815 591,185

Total expenditures ...... 4,500,000 3,908,815 591,185

Net change in fund balances ...... - 99 99

Fund balances at beginning of year . . . . . 1,056 1,056 - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ 1,056 $ 1,155 $ 99

- 164 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) IMAGINATION STATION FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Property taxes ...... $ 1,495,000 $ 1,163,110 $ (331,890) Intergovernmental ...... - 156,808 156,808 Other...... - 68 68 Total revenues...... 1,495,000 1,319,986 (175,014)

Expenditures: Conservation and Recreation Charges and services...... 1,494,800 1,319,986 174,814 Other ...... 200 - 200

Total Conservation and Recreation ...... 1,495,000 1,319,986 175,014

Total expenditures ...... 1,495,000 1,319,986 175,014

Net change in fund balances ...... - - -

Fund balances at beginning of year . . . . . - - - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ - $ - $ -

- 165 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) BUILDING REGULATION FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ - $ 21,375 $ 21,375 Licenses and permits ...... 700,000 761,458 61,458 Other...... 143,792 - (143,792) Total revenues...... 843,792 782,833 (60,959)

Expenditures: General Government - Legislative and Executive Personal services...... 548,673 532,283 16,390 Materials and supplies ...... 28,352 24,032 4,320 Charges and services...... 148,877 92,778 56,099 Other ...... 111,581 108,062 3,519 Capital outlay and equipment...... 1,000 288 712

Total General Government - Legislative and Executive. . . . . 838,483 757,443 81,040

Total expenditures ...... 838,483 757,443 81,040

Net change in fund balances ...... 5,309 25,390 20,081

Fund balances (deficit) at beginning of year . (8,846) (8,846) - Prior year encumbrances appropriated . . . . . 8,846 8,846 - Fund balance at end of year...... $ 5,309 $ 25,390 $ 20,081

- 166 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) CERTIFICATE TITLE ADMINISTRATION FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 2,010,000 $ 2,300,052 $ 290,052 Rental income ...... - 7,982 7,982 Other...... - 1,352 1,352 Total revenues...... 2,010,000 2,309,386 299,386

Expenditures: General Government - Judicial Personal services...... 1,287,866 1,274,521 13,345 Materials and supplies ...... 78,232 40,462 37,770 Charges and services...... 268,299 187,745 80,554 Other ...... 36,769 1,948 34,821 Capital outlay and equipment...... 7,700 6,554 1,146

Total General Government - Judicial ...... 1,678,866 1,511,230 167,636

Total expenditures ...... 1,678,866 1,511,230 167,636

Net change in fund balances ...... 331,134 798,156 467,022

Fund balances at beginning of year . . . . . 817,073 817,073 - Prior year encumbrances appropriated . . . . . 11,549 11,549 - Fund balance at end of year...... $ 1,159,756 $ 1,626,778 $ 467,022

- 167 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) RECORDER EQUIPMENT FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 254,400 $ 221,804 $ (32,596) Total revenues...... 254,400 221,804 (32,596)

Expenditures: General Government - Legislative and Executive Materials and supplies ...... 14,684 9,998 4,686 Charges and services...... 236,862 76,799 160,063 Capital outlay and equipment...... 23,435 18,867 4,568

Total General Government - Legislative and Executive. . . . . 274,981 105,664 169,317

Total expenditures ...... 274,981 105,664 169,317

Net change in fund balances ...... (20,581) 116,140 136,721

Fund balances at beginning of year . . . . . 1,015,712 1,015,712 - Prior year encumbrances appropriated . . . . . 14,462 14,462 - Fund balance at end of year...... $ 1,009,593 $ 1,146,314 $ 136,721

- 168 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) JUVENILE TREATMENT CENTER FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Intergovernmental ...... $ 2,664,472 $ 2,540,364 $ (124,108) Other...... 84 84 - Total revenues...... 2,664,556 2,540,448 (124,108)

Expenditures: Public Safety Personal services...... 2,143,195 2,143,195 - Materials and supplies ...... 215,990 216,006 (16) Charges and services...... 142,654 143,496 (842) Other ...... 135,166 1,841 133,325 Capital outlay and equipment...... 32,184 32,184 -

Total Public Safety ...... 2,669,189 2,536,722 132,467

Total expenditures ...... 2,669,189 2,536,722 132,467

Net change in fund balances ...... (4,633) 3,726 8,359

Fund balances at beginning of year . . . . . 163,911 163,911 - Prior year encumbrances appropriated . . . . . 33,167 33,167 - Fund balance at end of year...... $ 192,445 $ 200,804 $ 8,359

- 169 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) JUVENILE FELONY DELINQUENCY CARE FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 25 $ 25 $ - Intergovernmental ...... 2,578,944 2,669,109 90,165 Other...... 9,066 9,066 - Total revenues...... 2,588,035 2,678,200 90,165

Expenditures: Public Safety Personal services...... 1,275,884 1,275,884 - Materials and supplies ...... 10,275 10,275 - Charges and services...... 2,679,543 2,679,543 - Other ...... 427,417 9,038 418,379 Capital outlay and equipment...... 281 281 -

Total Public Safety ...... 4,393,400 3,975,021 418,379

Total expenditures ...... 4,393,400 3,975,021 418,379

Net change in fund balances ...... (1,805,365) (1,296,821) 508,544

Fund balances at beginning of year . . . . . 3,458,734 3,458,734 - Prior year encumbrances appropriated . . . . . 1,130,514 1,130,514 - Fund balance at end of year...... $ 2,783,883 $ 3,292,427 $ 508,544

- 170 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) JUVENILE INDIGENT DRIVER TREATMENT FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Fines and forfeitures...... $ 500 $ 422 $ (78) Total revenues...... 500 422 (78)

Expenditures: General Government - Judicial Other ...... 500 - 500

Total General Government - Judicial ...... 500 - 500

Total expenditures ...... 500 - 500

Net change in fund balances ...... - 422 422

Fund balances at beginning of year . . . . . 5,869 5,869 - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ 5,869 $ 6,291 $ 422

- 171 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) FELONY DIVERSION PROGRAM FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Intergovernmental ...... $ 1,287,132 $ 1,235,465 $ (51,667) Other...... 29 29 - Total revenues...... 1,287,161 1,235,494 (51,667)

Expenditures: Public Safety Personal services...... 892,530 892,530 - Materials and supplies ...... 11,371 11,680 (309) Charges and services...... 298,999 311,698 (12,699) Other ...... 74,675 61,666 13,009 Capital outlay and equipment...... 9,586 9,586 -

Total Public Safety ...... 1,287,161 1,287,160 1

Total expenditures ...... 1,287,161 1,287,160 1

Net change in fund balances ...... - (51,666) (51,666)

Fund balances at beginning of year . . . . . 83,553 83,553 - Prior year encumbrances appropriated . . . . . 10,901 10,901 - Fund balance at end of year...... $ 94,454 $ 42,788 $ (51,666)

- 172 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) CORRECTION TREATMENT FACILITY FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Intergovernmental ...... $ 4,363,561 $ 4,163,649 $ (199,912) Other...... 340 340 - Total revenues...... 4,363,901 4,163,989 (199,912)

Expenditures: Public Safety Personal services...... 3,399,329 3,399,329 - Materials and supplies ...... 306,181 306,181 - Charges and services...... 345,771 345,771 - Other ...... 215,225 215,225 - Capital outlay and equipment...... 97,395 97,395 -

Total Public Safety ...... 4,363,901 4,363,901 -

Total expenditures ...... 4,363,901 4,363,901 -

Net change in fund balances ...... - (199,912) (199,912)

Fund balances at beginning of year . . . . . 395,928 395,928 - Prior year encumbrances appropriated . . . . . 86,542 86,542 - Fund balance at end of year...... $ 482,470 $ 282,558 $ (199,912)

- 173 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) COMMON PLEAS CIVIL MEDIATION FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 140,000 $ 128,392 $ (11,608) Total revenues...... 140,000 128,392 (11,608)

Expenditures: General Government - Judicial Personal services...... 126,492 125,292 1,200 Materials and supplies ...... 1,000 731 269 Charges and services...... 1,900 544 1,356 Other ...... 200 39 161 Capital outlay and equipment...... 500 - 500

Total General Government - Judicial ...... 130,092 126,606 3,486

Total expenditures ...... 130,092 126,606 3,486

Net change in fund balances ...... 9,908 1,786 (8,122)

Fund balances at beginning of year . . . . . 291,703 291,703 - Prior year encumbrances appropriated . . . . . 250 250 - Fund balance at end of year...... $ 301,861 $ 293,739 $ (8,122)

- 174 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) ADMINISTRATION OF JUSTICE FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Other...... $ 4,000 $ 995 $ (3,005) Total revenues...... 4,000 995 (3,005)

Expenditures: General Government - Judicial Other ...... 4,142 3,338 804

Total General Government - Judicial ...... 4,142 3,338 804

Total expenditures ...... 4,142 3,338 804

Net change in fund balances ...... (142) (2,343) (2,201)

Fund balances at beginning of year . . . . . 11,665 11,665 - Prior year encumbrances appropriated . . . . . 93 93 - Fund balance at end of year...... $ 11,616 $ 9,415 $ (2,201)

- 175 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) PROBATION SERVICES FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 250,000 $ 253,074 $ 3,074 Total revenues...... 250,000 253,074 3,074

Expenditures: General Government - Judicial Personal services...... 131,660 130,240 1,420 Charges and services...... 157,380 157,597 (217) Other ...... 490 181 309

Total General Government - Judicial ...... 289,530 288,018 1,512

Total expenditures ...... 289,530 288,018 1,512

Net change in fund balances ...... (39,530) (34,944) 4,586

Fund balances at beginning of year . . . . . 578,029 578,029 - Prior year encumbrances appropriated . . . . . 17,270 17,270 - Fund balance at end of year...... $ 555,769 $ 560,355 $ 4,586

- 176 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) FORECLOSURE MAGISTRATE PROGRAM FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Intergovernmental ...... $ 720,000 $ 199,510 $ (520,490) Total revenues...... 720,000 199,510 (520,490)

Expenditures: General Government - Judicial Personal services...... 192,710 179,125 13,585 Materials and supplies ...... 4,704 4,349 355 Charges and services...... 2,170 1,567 603

Total General Government - Judicial ...... 199,584 185,041 14,543

Total expenditures ...... 199,584 185,041 14,543

Net change in fund balances ...... 520,416 14,469 (505,947)

Fund balances at beginning of year . . . . . 45,690 45,690 - Prior year encumbrances appropriated . . . . . 74 74 - Fund balance at end of year...... $ 566,180 $ 60,233 $ (505,947)

- 177 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) WORKFORCE DEVELOPMENT FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Intergovernmental ...... $ 11,762,073 $ 9,589,623 $ (2,172,450) Other...... - 32,263 32,263 Total revenues...... 11,762,073 9,621,886 (2,140,187)

Expenditures: Human Services Personal services...... 1,676,008 1,492,455 183,553 Materials and supplies ...... 52,000 41,916 10,084 Charges and services...... 9,130,502 8,838,788 291,714 Other ...... 20,000 11,325 8,675 Capital outlay and equipment...... 4,000 1,124 2,876

Total Human Services ...... 10,882,510 10,385,608 496,902

Total expenditures ...... 10,882,510 10,385,608 496,902

Net change in fund balances ...... 879,563 (763,722) (1,643,285)

Fund balances (deficit) at beginning of year . (512,223) (512,223) - Prior year encumbrances appropriated . . . . . 1,017,567 1,017,567 - Fund balance (deficit) at end of year . . . . . $ 1,384,907 $ (258,378) $ (1,643,285)

- 178 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) OTHER SPECIAL REVENUE FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Charges for services...... $ 1,617,000 $ 1,788,803 $ 171,803 Intergovernmental ...... 300,000 270 (299,730) Investment income...... - 76 76 Other...... 2,051,750 4,641,368 2,589,618 Total revenues...... 3,968,750 6,430,517 2,461,767

Expenditures: General Government - Legislative and Executive Personal services...... 309,086 265,631 43,455 Other ...... 55,228 - 55,228 Capital outlay and equipment...... 210,278 208,138 2,140 Total General Government - Legislative and Executive. . . . . 574,592 473,769 100,823

Judicial Personal services...... 350,745 328,611 22,134 Materials and supplies ...... 99,480 73,041 26,439 Charges and services...... 406,991 270,209 136,782 Other ...... 995,543 850,592 144,951 Capital outlay and equipment...... 31,551 29,007 2,544 Total General Government - Judicial ...... 1,884,310 1,551,460 332,850

Public Safety Charges and services...... 33,500 12,083 21,417 Other ...... 432,377 71,021 361,356 Capital outlay and equipment...... 24,076 8,364 15,712 Total Public Safety ...... 489,953 91,468 398,485

Public Works Other ...... 2,840,012 2,590,092 249,920 Total Public Works ...... 2,840,012 2,590,092 249,920

Human Services Other ...... 16,500 12,734 3,766 Total Human Services ...... 16,500 12,734 3,766

Conservation and Recreation Other ...... 144,050 400 143,650 Total Conservation and Recreation ...... 144,050 400 143,650

Total expenditures ...... 5,949,417 4,719,923 1,229,494

Excess/deficiency of revenues over/under expenditures...... (1,980,667) 1,710,594 3,691,261

Other financing sources: Transfers in ...... - 1,200,000 1,200,000 Total other financing sources ...... - 1,200,000 1,200,000

Net change in fund balances ...... (1,980,667) 2,910,594 4,891,261

Fund balances at beginning of year . . . . . 9,840,553 9,840,553 - Prior year encumbrances appropriated . . . . . 142,775 142,775 - Fund balance at end of year...... $ 8,002,661 $ 12,893,922 $ 4,891,261

- 179 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (NON-GAAP BUDGETARY BASIS) ZOO CAPITAL IMPROVEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Revenues: Property taxes ...... $ 6,741,841 $ 6,741,841 $ - Intergovernmental ...... 2,158,159 878,373 (1,279,786) Total revenues...... 8,900,000 7,620,214 (1,279,786)

Expenditures: Conservation and Recreation Charges and services...... 7,685,144 7,685,144 - Other ...... 1,214,856 278 1,214,578

Total Conservation and Recreation . . 8,900,000 7,685,422 1,214,578

Total expenditures ...... 8,900,000 7,685,422 1,214,578

Net change in fund balances ...... - (65,208) (65,208)

Fund balances at beginning of year . . . . . 66,766 66,766 - Prior year encumbrances appropriated . . . . . - - - Fund balance at end of year...... $ 66,766 $ 1,558 $ (65,208)

- 180 - LUCAS COUNTY, OHIO

Nonmajor Enterprise Funds – Fund Descriptions

Enterprise funds are established to account for operations that are financed and operated in a manner similar to private business enterprises where the intent is that the costs (expenses, including depreciation) of providing goods or services to the general public be financed or recovered primarily through user charges.

The County operates the following NonMajor Enterprise Funds :

Sanitary Engineer Fund: To account for the administrative costs of operating water supply system, wastewater treatment system, and sewer system.

Storm Water Utility Fund: To account for the administrative costs of storm water utility system.

Solid Waste Fund: To account for the administrative costs of county-wide solid waste disposal.

Parking Facilities Fund: To account for the operation of the parking facilities.

- 181 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF NET ASSETS NONMAJOR ENTERPRISE FUNDS DECEMBER 31, 2010 Total Nonmajor Sanitary Stormwater Solid Parking Enterprise Engineer Utility Waste Facilities Funds Assets: Current assets: Equity in pooled cash and investments . . . . . $ 1,657,646 $ - $ 13,298 $ 1,254,629 $ 2,925,573 Receivables (net of allowances for uncollectibles): Accounts...... 1,770,359 - 173,584 31,836 1,975,779

Total current assets ...... 3,428,005 - 186,882 1,286,465 4,901,352

Noncurrent assets: Capital assets: Nondepreciable capital assets ...... 134,540 - - - 134,540 Depreciable capital assets ...... 4,307,347 - 2,164,550 - 6,471,897 Accumulated depreciation ...... (2,434,912) - (732,385) - (3,167,297) Total capital assets, net...... 2,006,975 - 1,432,165 - 3,439,140

Total noncurrent assets ...... 2,006,975 - 1,432,165 - 3,439,140

Total assets ...... 5,434,980 - 1,619,047 1,286,465 8,340,492

Liabilities: Current liabilities: Accounts payable...... 162,922 - 231,618 135,605 530,145 Accrued wages and benefits payable ...... 100,302 - 28,937 - 129,239 Due to other funds ...... 2,092 - 459 - 2,551 Due to other governments ...... 42,608 - 9,699 - 52,307 Interfund loans payable...... - 114,179 - - 114,179 Compensated absences payable - current . . . 286,955 - 48,062 - 335,017 OWDA loans payable - current...... 47,733 61,226 19,031 - 127,990

Total current liabilities...... 642,612 175,405 337,806 135,605 1,291,428

Long-term liabilities: Compensated absences payable ...... 150,970 - 23,228 - 174,198 OWDA loans payable ...... 702,458 385,991 1,093,375 - 2,181,824

Total long-term liabilities ...... 853,428 385,991 1,116,603 - 2,356,022

Total liabilities ...... 1,496,040 561,396 1,454,409 135,605 3,647,450

Net assets: Invested in capital assets, net of related debt. . . 1,256,784 - 319,759 - 1,576,543 Unrestricted (deficit) ...... 2,682,156 (561,396) (155,121) 1,150,860 3,116,499

Total net assets (deficit)...... $ 3,938,940 $ (561,396) $ 164,638 $ 1,150,860 $ 4,693,042

- 182 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS NONMAJOR ENTERPRISE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010 Total Nonmajor Sanitary Stormwater Solid Parking Enterprise Engineer Utility Waste Facilities Funds Operating revenues: Charges for services ...... $ 1,277,765 $ - $ 1,618,706 $ 247,246 $ 3,143,717 Other operating revenues ...... 3,901,687 - - 5,244 3,906,931 Total operating revenues...... 5,179,452 - 1,618,706 252,490 7,050,648

Operating expenses: Personal services ...... 3,405,440 - 712,268 - 4,117,708 Contract services ...... 311,889 52,271 605,577 433,395 1,403,132 Materials and supplies...... 188,683 - 164,808 - 353,491 Depreciation...... 300,983 - 123,096 - 424,079 Heat, light and power ...... 40,310 - 12,040 - 52,350 Other ...... 184,005 - 81,306 72,424 337,735 Total operating expenses...... 4,431,310 52,271 1,699,095 505,819 6,688,495

Operating income (loss) ...... 748,142 (52,271) (80,389) (253,329) 362,153

Nonoperating revenues (expenses): Interest and fiscal charges ...... (49,401) (13,852) (64,405) - (127,658) Loss on disposal of capital assets ...... (32,372) - - - (32,372) Intergovernmental ...... 3,637 - - - 3,637 Total nonoperating revenues (expenses). . . . (78,136) (13,852) (64,405) - (156,393)

Change in net assets...... 670,006 (66,123) (144,794) (253,329) 205,760

Net assets (deficit) at beginning of year . . . . 3,268,934 (495,273) 309,432 1,404,189 4,487,282

Net assets (deficit) at end of year ...... $ 3,938,940 $ (561,396) $ 164,638 $ 1,150,860 $ 4,693,042

- 183 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF CASH FLOWS NONMAJOR ENTERPRISE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010 Total Nonmajor Sanitary Stormwater Solid Parking Enterprise Engineer Utility Waste Facilities Funds Cash flows from operating activities: Cash received from sales/charges for services . . . . $ 26,322 $ - $ 1,619,949 $ 277,259 $ 1,923,530 Cash received from other operations ...... 3,924,420 - - 5,244 3,929,664 Cash payments to employees ...... (3,406,151) - (693,824) - (4,099,975) Cash payments for contractual services ...... (219,758) (52,271) (863,440) (297,790) (1,433,259) Cash payments for materials and supplies...... (151,087) - (57,958) - (209,045) Cash payments for heat, light and power ...... (40,310) - (12,040) - (52,350) Cash payments for other expenses ...... (184,005) - (81,306) (72,424) (337,735)

Net cash provided by (used in) operating activities ...... (50,569) (52,271) (88,619) (87,711) (279,170)

Cash flows from noncapital financing activities: Cash received from grants and subsidies...... 5,139 - - - 5,139 Cash received from interfund loan ...... - 114,179 - - 114,179 Net cash provided by noncapital financing activities...... 5,139 114,179 - - 119,318

Cash flows from capital and related financing activities: Acquisition of capital assets ...... (154,826) - (243,899) - (398,725) Issuance of loans...... - 11,911 - - 11,911 Principal paid on loans ...... (92,823) (59,967) (36,508) - (189,298) Interest paid on loans...... (49,401) (13,852) (64,405) - (127,658)

Net cash used in capital and related financing activities...... (297,050) (61,908) (344,812) - (703,770)

Net increase (decrease) in cash and cash cash equivalents...... (342,480) - (433,431) (87,711) (863,622)

Cash and cash equivalents at beginning of year. . . . . 2,000,126 - 446,729 1,342,340 3,789,195 Cash and cash equivalents at end of year...... $ 1,657,646 $ - $ 13,298 $ 1,254,629 $ 2,925,573

Reconciliation of operating loss to net cash (used in) operating activities:

Operating income (loss)...... $ 748,142 $ (52,271) $ (80,389) $ (253,329) $ 362,153

Adjustments: Depreciation ...... 300,983 - 123,096 - 424,079

Changes in assets and liabilities: (Increase) decrease in accounts receivable ...... (1,228,710) - 1,243 30,013 (1,197,454) Increase (decrease) in accounts payable...... 128,680 - (151,290) 135,605 112,995 Increase (decrease) in accrued wages and benefits . . . (12,769) - 4,293 - (8,476) Increase (decrease) in due to other governments . . . . (3,001) - 728 - (2,273) Increase in compensated absences payable...... 15,059 - 13,423 - 28,482 Increase in due to other funds...... 1,047 - 277 - 1,324

Net cash provided by (used in) operating activities ...... $ (50,569) $ (52,271) $ (88,619) $ (87,711) $ (279,170)

Noncash Transactions:

At December 31, 2010 and 2009, the Stormwater Utility fund purchased $256 and $0, respectively, in capital assets on account. At December 31, 2010 and 2009, the Solid Waste fund purchased $8,396 and $0, respectively, in capital assets on account.

- 184 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL SANITARY ENGINEER FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 40,000 $ 26,322 $ (13,678) Other operating revenues ...... 5,150,000 3,924,420 (1,225,580) Total operating revenues...... 5,190,000 3,950,742 (1,239,258)

Operating expenses: Personal services ...... 3,905,899 3,407,668 498,231 Contract services ...... 506,091 402,876 103,215 Materials and supplies...... 365,200 344,499 20,701 Other ...... 260,085 184,005 76,080 Capital outlay ...... 49,900 17,130 32,770 Total operating expenses...... 5,087,175 4,356,178 730,997

Operating income (loss) ...... 102,825 (405,436) (508,261)

Nonoperating revenues (expenses): Principal retirement ...... (93,000) (92,823) 177 Interest and fiscal charges ...... (50,000) (49,401) 599 Intergovernmental ...... 25,000 5,139 (19,861) Total nonoperating revenues (expenses). . . (118,000) (137,085) (19,085)

Change in net assets ...... (15,175) (542,521) (527,346)

Fund equity at beginning of year ...... 1,958,837 1,958,837 - Prior year encumbrances appropriated . . . . . 41,289 41,289 - Fund equity at end of year...... $ 1,984,951 $ 1,457,605 $ (527,346)

- 185 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL STORMWATER UTILITY FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Other operating revenues ...... $ 190,527 $ - $ (190,527) Total operating revenues...... 190,527 - (190,527)

Operating expenses: Contract services ...... 102,333 180,825 (78,492) Total operating expenses...... 102,333 180,825 (78,492)

Operating income (loss) ...... 88,194 (180,825) (269,019)

Nonoperating revenues (expenses): Advance in...... 114,179 114,179 - Principal retirement ...... (59,967) (59,967) - Interest and fiscal charges ...... (13,852) (13,852) - OWDA loans ...... - 11,911 11,911 Total nonoperating revenues (expenses). . . 40,360 52,271 11,911

Change in net assets ...... 128,554 (128,554) (257,108)

Fund equity (deficit) at beginning of year. . . (154,706) (154,706) - Prior year encumbrances appropriated . . . . . 154,706 154,706 - Fund equity (deficit) at end of year ...... $ 128,554 $ (128,554) $ (257,108)

- 186 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL SOLID WASTE FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 1,997,166 $ 1,619,949 $ (377,217) Total operating revenues...... 1,997,166 1,619,949 (377,217)

Operating expenses: Personal services ...... 697,467 693,824 3,643 Contract services ...... 1,336,999 1,373,977 (36,978) Materials and supplies...... 92,000 58,975 33,025 Other ...... 83,145 81,306 1,839 Capital outlay ...... 61,445 53,567 7,878 Total operating expenses...... 2,271,056 2,261,649 9,407

Operating (loss) ...... (273,890) (641,700) (367,810)

Nonoperating (expenses): Principal retirement ...... (36,508) (36,508) - Interest and fiscal charges ...... (64,405) (64,405) - Total nonoperating (expenses) ...... (100,913) (100,913) -

Change in net assets ...... (374,803) (742,613) (367,810)

Fund equity (deficit) at beginning of year. . . (74,753) (74,753) - Prior year encumbrances appropriated . . . . . 521,482 521,482 - Fund equity (deficit) at end of year ...... $ 71,926 $ (295,884) $ (367,810)

- 187 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL PARKING FACILITIES FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 250,000 $ 277,259 $ 27,259 Other operating revenues ...... - 5,244 5,244 Total operating revenues...... 250,000 282,503 32,503

Operating expenses: Contract services ...... 528,935 462,929 66,006 Materials and supplies...... 19,648 - 19,648 Other ...... 76,417 72,423 3,994 Capital outlay ...... 25,000 - 25,000 Total operating expenses...... 650,000 535,352 114,648

Change in net assets ...... (400,000) (252,849) 147,151

Fund equity at beginning of year ...... 1,341,823 1,341,823 - Prior year encumbrances appropriated . . . . . 517 517 - Fund equity at end of year...... $ 942,340 $ 1,089,491 $ 147,151

- 188 - LUCAS COUNTY, OHIO

Internal Service Funds – Fund Descriptions

Internal service funds account for the financing of goods or services provided by one department to other departments of the government unit, or to other governmental units and agencies on a cost reimbursement basis. The following are the internal service funds which Lucas County operates:

Imaging Lab Fund: To account for salaries, fringe benefits, and various operating costs associated with the conversion of old paper files to more permanent digital files. Users are billed for costs incurred.

Central Supplies Fund: To account for supplies, mailing and copying services provided to county departments and other governmental units. Users are billed for costs incurred.

Vehicle Maintenance Fund: To account for vehicle maintenance services provided to various County departments and other governmental units. Users are billed for costs incurred.

Telecommunications Fund: To account for interdepartmental charges for the use of the telephone system. Users are billed for costs incurred.

Self-Funded Health Insurance Fund: To account for claims and administration of the health insurance program for covered County employees and eligible dependents. County departments are billed according to the employee’s coverage selection.

Self-Funded Dental Insurance Fund: To account for claims and administration of the dental insurance program for covered County employees and eligible dependents. County departments are billed according to the employee’s coverage selection.

Risk Retention Insurance Fund: To account for the claims and administration of liability insurance for county departments. The departments are billed based on the cost of the insurance policies.

Self-Funded Workers’ Compensation Fund: To account for the claims and administration of workers’ compensation for county departments. The departments are billed based on their portion of total covered payroll and usage of the program.

Self-Funded Prescription Drug Fund: To account for claims and administration of the prescription drug program for covered County employees and eligible dependents. County departments are billed according to the employee’s coverage selection.

Centralized Drug Testing Fund: To account for drug testing charges incurred by the jail and other criminal justice system departments.

- 189 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF NET ASSETS INTERNAL SERVICE FUNDS DECEMBER 31, 2010

Imaging Central Vehicle Lab Supplies Maintenance Telecommunications Assets: Current assets: Equity in pooled cash and investments . . . . . $ 31,744 $ 116,462 $ 13,319 $ 1,866,326 Receivables (net of allowances for uncollectibles): Accounts...... - 557 933 11,538 Due from other funds ...... - 6,616 26,599 77,684 Materials and supplies inventory ...... - 7,621 23,171 - Prepayments ...... - 29,688 - -

Total current assets ...... 31,744 160,944 64,022 1,955,548

Noncurrent assets: Capital assets: Nondepreciable capital assets ...... - - 82,786 - Depreciable capital assets ...... - 165,895 246,665 7,724 Accumulated depreciation ...... - (122,478) (230,272) (3,476) Total capital assets, net...... - 43,417 99,179 4,248

Total noncurrent assets ...... - 43,417 99,179 4,248

Total assets ...... 31,744 204,361 163,201 1,959,796

Liabilities: Current liabilities: Accounts payable...... - 1,890 51,441 41,220 Accrued wages and benefits payable ...... - 1,214 6,170 2,849 Due to other funds ...... - 96 133 - Due to other governments ...... - 510 2,590 1,195 Compensated absences payable - current . . . - 424 7,211 1,318 Capital lease obligations payable - current. . . - 9,592 - - Claims payable - current ...... - - - -

Total current liabilities...... - 13,726 67,545 46,582

Long-term liabilities: Compensated absences payable ...... - 89 6,904 119 Capital lease obligations payable ...... - 19,500 - - Claims payable ...... - - - -

Total long-term liabilities ...... - 19,589 6,904 119

Total liabilities ...... - 33,315 74,449 46,701

Net assets: Invested in capital assets, net of related debt. . . - 14,325 99,179 4,248 Unrestricted...... 31,744 156,721 (10,427) 1,908,847

Total net assets...... $ 31,744 $ 171,046 $ 88,752 $ 1,913,095

- 190 - Self-Funded Self-Funded Risk Self-Funded Self-Funded Centralized Total Health Dental Retention Workers' Prescription Drug Internal Insurance Insurance Insurance Compensation Drugs Testing Service Funds

$ 10,851,518 $ 2,341,201 $ 7,118,978 $ 9,178,822 $ 3,390,572 $ 413,293 $ 35,322,235

19,964 420 11,456 - 118,913 - 163,781 ------110,899 ------30,792 ------29,688

10,871,482 2,341,621 7,130,434 9,178,822 3,509,485 413,293 35,657,395

------82,786 34,817 - - - - - 455,101 (33,047) - - - - - (389,273) 1,770 - - - - - 148,614

1,770 - - - - - 148,614

10,873,252 2,341,621 7,130,434 9,178,822 3,509,485 413,293 35,806,009

18,500 - 16,942 1,342,040 - 4,910 1,476,943 8,170 - 2,020 2,020 - 10,293 32,736 419 - 23 24 - 111 806 3,431 - 849 865 - 4,330 13,770 16,306 - 3,605 10,261 - 19,536 58,661 ------9,592 3,700,600 201,200 - 1,360,836 454,100 - 5,716,736

3,747,426 201,200 23,439 2,716,046 454,100 39,180 7,309,244

6,390 - 789 1,826 - 19,550 35,667 ------19,500 - - - 4,490,883 - - 4,490,883

6,390 - 789 4,492,709 - 19,550 4,546,050

3,753,816 201,200 24,228 7,208,755 454,100 58,730 11,855,294

1,770 - - - - - 119,522 7,117,666 2,140,421 7,106,206 1,970,067 3,055,385 354,563 23,831,193

$ 7,119,436 $ 2,140,421 $ 7,106,206 $ 1,970,067 $ 3,055,385 $ 354,563 $ 23,950,715

- 191 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS INTERNAL SERVICE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010

Imaging Central Vehicle Lab Supplies Maintenance Telecommunications Operating revenues: Charges for services ...... $ 12,710 $ 571,881 $ 532,967 $ 1,076,929 Other operating revenues ...... - - 2,611 - Total operating revenues...... 12,710 571,881 535,578 1,076,929

Operating expenses: Personal services ...... - 48,642 236,103 114,015 Contract services ...... - 24,759 19,288 857,350 Materials and supplies...... - 272,247 335,701 22,394 Depreciation...... - 33,518 5,731 386 Employee medical benefits ...... - - - - Other ...... - - 3,424 51,898 Total operating expenses...... - 379,166 600,247 1,046,043

Operating income (loss) ...... 12,710 192,715 (64,669) 30,886

Nonoperating (expenses): Interest and fiscal charges ...... - (507) - - Loss on disposal of capital assets ...... - (21,300) - - Total nonoperating (expenses) ...... - (21,807) - -

Income (loss) before transfers and contributions...... 12,710 170,908 (64,669) 30,886

Transfer in ...... - - 50,000 -

Change in net assets...... 12,710 170,908 (14,669) 30,886

Net assets at beginning of year ...... 19,034 138 103,421 1,882,209

Net assets at end of year...... $ 31,744 $ 171,046 $ 88,752 $ 1,913,095

- 192 - Self-Funded Self-Funded Risk Self-Funded Self-Funded Centralized Total Health Dental Retention Workers' Prescription Drug Internal Insurance Insurance Insurance Compensation Drugs Testing Service Funds

$ 24,755,868 $ 2,234,040 $ - $ 2,069,550 $ 7,056,328 $ 558,852 $ 38,869,125 2,438,407 - 1,272,622 - 238,142 - 3,951,782 27,194,275 2,234,040 1,272,622 2,069,550 7,294,470 558,852 42,820,907

290,745 - 114,600 65,714 - 365,263 1,235,082 18,358 - 1,160,146 2 - 24,243 2,104,146 8,975 - 1,050 666 - 195,407 836,440 1,770 - - - - - 41,405 26,528,506 2,906,147 - 2,763,012 7,697,159 - 39,894,824 76,920 - 6,943 8,889 - 493 148,567 26,925,274 2,906,147 1,282,739 2,838,283 7,697,159 585,406 44,260,464

269,001 (672,107) (10,117) (768,733) (402,689) (26,554) (1,439,557)

------(507) ------(21,300) ------(21,807)

269,001 (672,107) (10,117) (768,733) (402,689) (26,554) (1,461,364)

------50,000

269,001 (672,107) (10,117) (768,733) (402,689) (26,554) (1,411,364)

6,850,435 2,812,528 7,116,323 2,738,800 3,458,074 381,117 25,362,079

$ 7,119,436 $ 2,140,421 $ 7,106,206 $ 1,970,067 $ 3,055,385 $ 354,563 $ 23,950,715

- 193 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010

Imaging Central Vehicle Lab Supplies Maintenance Telecommunications Cash flows from operating activities: Cash received from sales/charges for services . . . . $ 12,710 $ 588,705 $ 558,853 $ 1,068,367 Cash received from other operations ...... - - 2,456 - Cash payments to employees ...... - (48,653) (261,640) (113,911) Cash payments for contractual services ...... - (23,707) (39,176) (869,586) Cash payments for materials and supplies...... - (333,534) (293,750) (16,074) Cash payments for employee medical benefits . . . . - - - - Cash payments for other expenses ...... - - (3,424) (51,898)

Net cash provided by (used in) operating activities ...... 12,710 182,811 (36,681) 16,898

Cash flows from noncapital financing activities: Cash received from transfers in ...... - - 50,000 -

Net cash provided by noncapital financing activities...... - - 50,000 -

Cash flows from capital and related financing activities: Acquisition of capital assets ...... - (56,294) - - Principal paid on capital leases ...... - (9,548) - - Interest paid on capital leases...... - (507) - -

Net cash used in capital and related financing activities...... - (66,349) - -

Net increase (decrease) in cash and cash cash equivalents...... 12,710 116,462 13,319 16,898

Cash and cash equivalents at beginning of year. . . . . 19,034 - - 1,849,428 Cash and cash equivalents at end of year...... $ 31,744 $ 116,462 $ 13,319 $ 1,866,326

Reconciliation of operating loss to net cash (used in) operating activities:

Operating income (loss)...... $ 12,710 $ 192,715 $ (64,669) $ 30,886

Adjustments: Depreciation ...... - 33,518 5,731 386

Changes in assets and liabilities: (Increase) decrease in accounts receivable ...... - 461 1,510 (2,125) (Increase) decrease in due from other funds...... - 16,363 24,221 (6,437) Decrease in prepayments ...... - 24,065 - - (Increase) decrease in materials supplies inventory . . . - 666 (7,840) - Increase (decrease) in accounts payable...... - (84,948) 29,984 (5,916) Increase (decrease) in accrued wages and benefits . . . - 122 (2,525) 344 Increase (decrease) in due to other governments . . . . - 17 (1,460) 65 Increase (decrease) in compensated absences payable. - (150) (21,629) (305) Increase (decrease) in due to other funds...... - (18) (4) - Increase (decrease) in claims payable ...... - -

Net cash provided by (used in) operating activities ...... $ 12,710 $ 182,811 $ (36,681) $ 16,898

- 194 - Self-Funded Self-Funded Risk Self-Funded Self-Funded Centralized Total Health Dental Retention Workers' Prescription Drug Internal Insurance Insurance Insurance Compensation Drugs Testing Service Funds

$ 24,751,224 $ 2,233,628 $ - $ 2,073,520 $ 7,054,996 $ 558,852 $ 38,900,855 2,423,939 - 1,261,316 - - - 3,687,711 (287,242) - (115,836) (65,886) 120,594 (363,092) (1,135,666) - - (1,165,547) - - (23,171) (2,121,187) (8,975) - (1,050) (666) - (194,999) (849,048) (27,646,306) (2,982,447) - (2,868,688) (7,951,459) - (41,448,900) (76,920) - (6,943) (8,853) - - (148,038)

(844,280) (748,819) (28,060) (870,573) (775,869) (22,410) (3,114,273)

------50,000

------50,000

------(56,294) ------(9,548) ------(507)

------(66,349)

(844,280) (748,819) (28,060) (870,573) (775,869) (22,410) (3,130,622)

11,695,798 3,090,020 7,147,038 10,049,395 4,166,441 435,703 38,452,857 $ 10,851,518 $ 2,341,201 $ 7,118,978 $ 9,178,822 $ 3,390,572 $ 413,293 $ 35,322,235

$ 269,001 $ (672,107) $ (10,117) $ (768,733) $ (402,689) $ (26,554) $ (1,439,557)

1,770 - - - - - 41,405

(19,112) (412) (11,306) 3,970 (118,880) - (145,894) - - - - - 34,147 - - - - - 24,065 - - - - - (7,174) 18,429 - (5,299) (352,340) - 1,974 (398,116) 817 - 202 202 - 1,067 229 115 - (1,368) 44 - 262 (2,325) 2,571 - (70) (418) - 842 (19,159) (71) - (102) 2 - (1) (194) (1,117,800) (76,300) - 246,700 (254,300) - (1,201,700)

$ (844,280) $ (748,819) $ (28,060) $ (870,573) $ (775,869) $ (22,410) $ (3,114,273)

- 195 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL IMAGING LAB FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 40,000 $ 12,710 $ (27,290) Total operating revenues...... 40,000 12,710 (27,290)

Change in net assets ...... 40,000 12,710 (27,290)

Fund equity at beginning of year ...... 19,034 19,034 - Prior year encumbrances appropriated . . . . . - - - Fund equity at end of year...... $ 59,034 $ 31,744 $ (27,290)

- 196 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL CENTRAL SUPPLIES FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 733,000 $ 588,705 $ (144,295) Total operating revenues...... 733,000 588,705 (144,295)

Operating expenses: Personal services ...... 49,049 48,653 396 Contract services ...... 48,848 37,992 10,856 Materials and supplies...... 609,252 390,128 219,124 Total operating expenses...... 707,149 476,773 230,376

Change in net assets ...... 25,851 111,932 86,081

Fund equity (deficit) at beginning of year. . . (1,705) (1,705) - Prior year encumbrances appropriated . . . . . 1,705 1,705 - Fund equity at end of year...... $ 25,851 $ 111,932 $ 86,081

- 197 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL VEHICLE MAINTENANCE FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 592,346 $ 558,853 $ (33,493) Other operating revenues ...... - 2,456 2,456 Total operating revenues...... 592,346 561,309 (31,037)

Operating expenses: Personal services ...... 268,234 261,657 6,577 Contract services ...... 42,305 39,280 3,025 Materials and supplies...... 323,722 306,103 17,619 Other ...... 3,424 3,424 - Capital outlay ...... 3,051 2,747 304 Total operating expenses...... 640,736 613,211 27,525

Income (loss) before transfers and contributions...... (48,390) (51,902) (3,512)

Transfer in ...... 110,000 50,000 (60,000)

Change in net assets ...... 61,610 (1,902) (63,512)

Fund equity (deficit) at beginning of year. . . (10,278) (10,278) - Prior year encumbrances appropriated . . . . . 10,278 10,278 - Fund equity (deficit) at end of year ...... $ 61,610 $ (1,902) $ (63,512)

- 198 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL TELECOMMUNICATIONS FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 1,172,160 $ 1,068,367 $ (103,793) Total operating revenues...... 1,172,160 1,068,367 (103,793)

Operating expenses: Personal services ...... 114,896 113,911 985 Contract services ...... 1,006,124 945,440 60,684 Materials and supplies...... 1,600 350 1,250 Other ...... 51,897 51,898 (1) Capital outlay ...... 23,490 21,995 1,495 Total operating expenses...... 1,198,007 1,133,594 64,413

Change in net assets ...... (25,847) (65,227) (39,380)

Fund equity at beginning of year ...... 1,560,538 1,560,538 - Prior year encumbrances appropriated . . . . . 288,890 288,890 - Fund equity at end of year...... $ 1,823,581 $ 1,784,201 $ (39,380)

- 199 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL SELF-FUNDED HEALTH INSURANCE FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 25,313,500 $ 24,751,224 $ (562,276) Other operating revenues ...... - 2,423,939 2,423,939 Total operating revenues...... 25,313,500 27,175,163 1,861,663

Operating expenses: Personal services ...... 295,788 287,242 8,546 Materials and supplies...... 9,810 7,868 1,942 Employee medical benefits ...... 32,947,563 32,654,197 293,366 Other ...... 87,912 82,590 5,322 Capital outlay ...... 1,729 1,729 - Total operating expenses...... 33,342,802 33,033,626 309,176

Change in net assets ...... (8,029,302) (5,858,463) 2,170,839

Fund equity at beginning of year ...... 5,315,175 5,315,175 - Prior year encumbrances appropriated . . . . . 6,380,623 6,380,623 - Fund equity at end of year...... $ 3,666,496 $ 5,837,335 $ 2,170,839

- 200 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL SELF-FUNDED DENTAL INSURANCE FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 2,319,250 $ 2,233,628 $ (85,622) Total operating revenues...... 2,319,250 2,233,628 (85,622)

Operating expenses: Employee medical benefits ...... 3,649,905 3,618,655 31,250 Total operating expenses...... 3,649,905 3,618,655 31,250

Change in net assets ...... (1,330,655) (1,385,027) (54,372)

Fund equity at beginning of year ...... 2,537,406 2,537,406 - Prior year encumbrances appropriated . . . . . 552,614 552,614 - Fund equity at end of year...... $ 1,759,365 $ 1,704,993 $ (54,372)

- 201 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL RISK RETENTION INSURANCE FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Other operating revenues ...... $ 2,300,000 $ 1,261,316 $ (1,038,684) Total operating revenues...... 2,300,000 1,261,316 (1,038,684)

Operating expenses: Personal services ...... 116,534 115,836 698 Contract services ...... 1,798,605 1,345,864 452,741 Materials and supplies...... 1,691 1,113 578 Other ...... 9,447 6,963 2,484 Capital outlay ...... 2,500 - 2,500 Total operating expenses...... 1,928,777 1,469,776 459,001

Change in net assets ...... 371,223 (208,460) (579,683)

Fund equity at beginning of year ...... 7,073,976 7,073,976 - Prior year encumbrances appropriated . . . . . 73,062 73,062 - Fund equity at end of year...... $ 7,518,261 $ 6,938,578 $ (579,683)

- 202 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL SELF-FUNDED WORKERS' COMPENSATION FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 4,815,000 $ 2,073,520 $ (2,741,480) Total operating revenues...... 4,815,000 2,073,520 (2,741,480)

Operating expenses: Personal services ...... 66,179 65,886 293 Materials and supplies...... 1,100 1,489 (389) Employee medical benefits ...... 3,461,889 2,872,890 588,999 Other ...... 12,963 8,854 4,109 Capital outlay ...... 1,000 - 1,000 Total operating expenses...... 3,543,131 2,949,119 594,012

Change in net assets ...... 1,271,869 (875,599) (2,147,468)

Fund equity at beginning of year ...... 10,044,481 10,044,481 - Prior year encumbrances appropriated . . . . . 4,914 4,914 - Fund equity at end of year...... $ 11,321,264 $ 9,173,796 $ (2,147,468)

- 203 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL SELF-FUNDED PRESCRIPTION DRUGS FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 7,700,000 $ 7,054,996 $ (645,004) Other operating revenues ...... - 120,594 120,594 Total operating revenues...... 7,700,000 7,175,590 (524,410)

Operating expenses: Employee medical benefits ...... 10,415,269 10,149,435 265,834 Total operating expenses...... 10,415,269 10,149,435 265,834

Change in net assets ...... (2,715,269) (2,973,845) (258,576)

Fund equity at beginning of year ...... 2,519,019 2,519,019 - Prior year encumbrances appropriated . . . . . 1,647,422 1,647,422 - Fund equity at end of year...... $ 1,451,172 $ 1,192,596 $ (258,576)

- 204 - LUCAS COUNTY, OHIO

SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY BUDGET (NON-GAAP BASIS) AND ACTUAL CENTRALIZED DRUG TESTING FOR THE YEAR ENDED DECEMBER 31, 2010

Variance with Final Budget Final Positive Budget Actual (Negative) Operating revenues: Charges for services ...... $ 617,800 $ 558,852 $ (58,948) Total operating revenues...... 617,800 558,852 (58,948)

Operating expenses: Personal services ...... 366,164 363,414 2,750 Contract services ...... 29,557 28,105 1,452 Materials and supplies...... 223,818 214,624 9,194 Other ...... 500 - 500 Capital outlay ...... 559 559 - Total operating expenses...... 620,598 606,702 13,896

Change in net assets ...... (2,798) (47,850) (45,052)

Fund equity at beginning of year ...... 399,952 399,952 - Prior year encumbrances appropriated . . . . . 35,751 35,751 - Fund equity at end of year...... $ 432,905 $ 387,853 $ (45,052)

- 205 - LUCAS COUNTY, OHIO

Agency Funds – Fund Descriptions

Agency funds are used to account for assets held by the County as an agent for individuals, private organizations, other governmental units, and/or other funds. Agency funds are purely custodial and thus do not involve the measurement of operations.

Payroll Fund: To maintain and account for the accumulation of payroll withholdings until payment is remitted to third parties.

Undivided Taxes Fund: To account for the collection of various taxes. These taxes are periodically distributed to local governments in the County including Lucas County itself.

Estate Tax Fund: To account for the collection of estate taxes. These taxes are periodically distributed to local governments in the County including Lucas County itself.

Local Government Fund: To maintain and account for the accumulation and disbursement of state revenue sharing monies.

Subdivision Advance Fund: To maintain and account for tax advance distributions to subdivisions within Lucas County.

Recorder's Housing Trust Fees Fund: This accounts for the collection of low and moderate income housing trust fund fee as specified by the ORC. Such fees shall be paid to the treasurer of State pursuant to sec 319.63 of ORC.

Undivided Interest Fund: To account for the collection and distribution of the County investment earnings.

Other Agency Funds: To maintain and account for resources and uses for: taxes, research, deposits, licenses, and estate. Other Agency funds include:

Payment in lieu of Taxes Computer Legal Research Grain Tax Cigarette Licenses Escheated Estates Law Library Coroner Escrow Mileage Reimbursement Recorder’s Housing Trust Fee Metro Park Candidacy Fees Bankruptcy Claims Security and Annexation Deposits Children’s Trust Intangibles Advance Payments Miscellaneous

Clerk of Courts Fund: This is to account for auto title, domestic relations, civil and criminal division collections.

Juvenile Court Fund: This is to account for restitution payments made by youth.

Common Pleas Court - Probate Fund: This is to account for all monies for filings and hearings for the admission of wills, the administration of estates, applications for and administration of guardianships and conservatorships, adult protective services actions, administration of mental illness cases, adoptions, name changes, minor settlement cases, and wrongful death cases.

Children Services Fund: This is to account for collections of custodial, donations, SS/SSI custodial monies and executive director spending. - 206 - LUCAS COUNTY, OHIO

Agency Funds - Fund Descriptions (Continued)

Sheriff Fund: This is to account for inmate account, prisoner support, furtherance of justice, law enforcement trust, mandatory fines and the civil branch monies.

Sanitary Engineer Fund: This is to account for resident water and sewer rate collections before transfer to the main treasury account.

Tax Installment Payment Plan (T.I.P.P.) Fund: To account for real estate taxes paid on an installment basis until they can be applied to a current tax bill.

Lucas County Family and Children Council Fund: To process the accounting transactions as the administrative agent for the council.

Lucas County Board of Health Fund: To process the accounting transactions as the administrative agent for the board of health.

Lucas County Soil and Water Conservation District Fund: To process the accounting transactions as the administrative agent for the soil and water conservation district.

The Olander Park District Fund: To process the accounting transactions as the administrative agent for the park district.

Lucas County Local Emergency Planning Commission Fund: To process the accounting transactions as the administrative agent for the local emergency planning commission.

- 207 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010

Balance Balance 12/31/2009 Additions Reductions 12/31/2010 Payroll Fund Assets: Equity in pooled cash and investments ...... $ 2,768,274 $ 185,630,089 $ 185,511,273 $ 2,887,090 Total assets ...... $ 2,768,274 $ 185,630,089 $ 185,511,273 $ 2,887,090

Liabilities: Payroll withholdings ...... $ 2,768,274 $ 185,630,089 $ 185,511,273 $ 2,887,090 Total liabilities...... $ 2,768,274 $ 185,630,089 $ 185,511,273 $ 2,887,090

Undivided Taxes including Gas, License and Trailer Assets: Equity in pooled cash and investments ...... $ 14,769,596 $ 547,404,185 $ 547,253,011 $ 14,920,770 Receivables (net of allowances for uncollectibles): Taxes...... 800,580,438 769,815,108 800,580,438 769,815,108 Due from other governments...... 7,842,244 7,905,653 7,842,244 7,905,653 Total assets ...... $ 823,192,278 $ 1,325,124,946 $ 1,355,675,693 $ 792,641,531

Liabilities: Undistributed assets ...... $ 823,192,278 $ 1,325,124,946 $ 1,355,675,693 $ 792,641,531 Total liabilities...... $ 823,192,278 $ 1,325,124,946 $ 1,355,675,693 $ 792,641,531

Estate Tax Fund Assets: Equity in pooled cash and investments ...... $ 2,344,351 $ 7,978,751 $ 8,968,805 $ 1,354,297 Total assets ...... $ 2,344,351 $ 7,978,751 $ 8,968,805 $ 1,354,297

Liabilities: Undistributed assets ...... $ 2,344,351 $ 7,978,751 $ 8,968,805 $ 1,354,297 Total liabilities...... $ 2,344,351 $ 7,978,751 $ 8,968,805 $ 1,354,297

Local Government Fund Assets: Equity in pooled cash and investments ...... $ (1,196,372) $ 17,279,661 $ 17,236,798 $ (1,153,509) Receivables (net of allowances for uncollectibles): Due from other governments...... 8,856,875 10,167,768 8,856,875 10,167,768 Total assets ...... $ 7,660,503 $ 27,447,429 $ 26,093,673 $ 9,014,259

Liabilities: Due to other governments ...... $ 3,444,030 $ 27,447,429 $ 21,877,200 $ 9,014,259 Undistributed assets ...... 4,216,473 - 4,216,473 - Total liabilities...... $ 7,660,503 $ 27,447,429 $ 26,093,673 $ 9,014,259

Subdivision Advance Assets: Equity in pooled cash and investments ...... $ - $ 420,573,308 $ 420,575,282 $ (1,974) Total assets ...... $ - $ 420,573,308 $ 420,575,282 $ (1,974)

Liabilities: Undistributed assets ...... $ - $ 420,573,308 $ 420,575,282 $ (1,974) Total liabilities...... $ - $ 420,573,308 $ 420,575,282 $ (1,974)

CONTINUED

- 208 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (continued) ALL AGENCY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010

Balance Balance 12/31/2009 Additions Reductions 12/31/2010 Recorder's Housing Trust Fees Assets: Equity in pooled cash and investments ...... $ 321,210 $ 1,267,014 $ 1,230,636 $ 357,588 Total assets ...... $ 321,210 $ 1,267,014 $ 1,230,636 $ 357,588

Liabilities: Deposits ...... $ 321,210 $ 1,267,014 $ 1,230,636 $ 357,588 Total liabilities...... $ 321,210 $ 1,267,014 $ 1,230,636 $ 357,588

Undivided Interest Fund Assets: Equity in pooled cash and investments ...... $ 43,418 $ 6,490,464 $ 6,595,491 $ (61,609) Total assets ...... $ 43,418 $ 6,490,464 $ 6,595,491 $ (61,609)

Liabilities: Undistributed assets ...... $ 43,418 $ 6,490,464 $ 6,595,491 $ (61,609) Total liabilities...... $ 43,418 $ 6,490,464 $ 6,595,491 $ (61,609)

Other Agency Fund Assets: Equity in pooled cash and investments ...... $ 545,681 $ 26,193,316 $ 26,376,303 $ 362,694 Cash in segregated accounts ...... 1,622 - - 1,622 Total assets ...... $ 547,303 $ 26,193,316 $ 26,376,303 $ 364,316

Liabilities: Deposits ...... $ 62,246 $ - $ 62,246 $ - Undistributed assets ...... 485,057 26,193,316 26,314,057 364,316 Total liabilities...... $ 547,303 $ 26,193,316 $ 26,376,303 $ 364,316

Clerk of Courts Assets: Equity in pooled cash and investments ...... $ 1,350,000 $ 12,189,304 $ 12,039,304 $ 1,500,000 Cash in segregated accounts ...... 2,524,508 402,504 - 2,927,012 Total assets ...... $ 3,874,508 $ 12,591,808 $ 12,039,304 $ 4,427,012

Liabilities: Deposits ...... $ 3,874,508 $ 12,591,808 $ 12,039,304 $ 4,427,012 Total liabilities...... $ 3,874,508 $ 12,591,808 $ 12,039,304 $ 4,427,012

Juvenile Court Assets: Cash in segregated accounts ...... $ 168,753 $ 139,679 $ 168,753 $ 139,679 Total assets ...... $ 168,753 $ 139,679 $ 168,753 $ 139,679

Liabilities: Deposits ...... $ 168,753 $ 139,679 $ 168,753 $ 139,679 Total liabilities...... $ 168,753 $ 139,679 $ 168,753 $ 139,679

CONTINUED

- 209 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (continued) ALL AGENCY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010

Balance Balance 12/31/2009 Additions Reductions 12/31/2010 Common Pleas Court - Probate Assets: Cash in segregated accounts ...... $ 100,197 $ 145,789 $ 100,197 $ 145,789 Total assets ...... $ 100,197 $ 145,789 $ 100,197 $ 145,789

Liabilities: Deposits ...... $ 100,197 $ 145,789 $ 100,197 $ 145,789 Total liabilities...... $ 100,197 $ 145,789 $ 100,197 $ 145,789

Children Services Assets: Cash in segregated accounts ...... $ 1,304,341 $ 426,500 $ 451,255 $ 1,279,586 Total assets ...... $ 1,304,341 $ 426,500 $ 451,255 $ 1,279,586

Liabilities: Deposits ...... $ 1,304,341 $ 426,500 $ 451,255 $ 1,279,586 Total liabilities...... $ 1,304,341 $ 426,500 $ 451,255 $ 1,279,586

Sheriff Assets: Cash in segregated accounts ...... $ 41,251 $ 14,507 $ 41,251 $ 14,507 Total assets ...... $ 41,251 $ 14,507 $ 41,251 $ 14,507

Liabilities: Deposits ...... $ 41,251 $ 14,507 $ 41,251 $ 14,507 Total liabilities...... $ 41,251 $ 14,507 $ 41,251 $ 14,507

Sanitary Engineer Assets: Cash in segregated accounts ...... $ 44,310 $ 15,811 $ 44,310 $ 15,811 Total assets ...... $ 44,310 $ 15,811 $ 44,310 $ 15,811

Liabilities: Deposits ...... $ 44,310 $ 15,811 $ 44,310 $ 15,811 Total liabilities...... $ 44,310 $ 15,811 $ 44,310 $ 15,811

T.I.P.P. Program Assets: Equity in pooled cash and investments ...... $ 413,151 $ 11,775,165 $ 12,188,314 $ 2 Total assets ...... $ 413,151 $ 11,775,165 $ 12,188,314 $ 2

Liabilities: Deposits ...... $ 413,151 $ 11,775,165 $ 12,188,314 $ 2 Total liabilities...... $ 413,151 $ 11,775,165 $ 12,188,314 $ 2

CONTINUED

- 210 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (continued) ALL AGENCY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010

Balance Balance 12/31/2009 Additions Reductions 12/31/2010 Lucas County Family and Children Council Assets: Equity in pooled cash and investments ...... $ 893,517 $ 3,243,036 $ 3,461,082 $ 675,471 Total assets ...... $ 893,517 $ 3,243,036 $ 3,461,082 $ 675,471

Liabilities: Deposits ...... $ 893,517 $ 3,243,036 $ 3,461,082 $ 675,471 Total liabilities...... $ 893,517 $ 3,243,036 $ 3,461,082 $ 675,471

Lucas County Board of Health Assets: Equity in pooled cash and investments ...... $ 5,234,506 $ 13,744,479 $ 14,044,480 $ 4,934,505 Total assets ...... $ 5,234,506 $ 13,744,479 $ 14,044,480 $ 4,934,505

Liabilities: Due to other governments ...... $ 5,234,506 $ 13,744,479 $ 14,044,480 $ 4,934,505 Total liabilities...... $ 5,234,506 $ 13,744,479 $ 14,044,480 $ 4,934,505

Lucas County Soil and Water Conservation District Assets: Equity in pooled cash and investments ...... $ 526 $ 259,891 $ 215,359 $ 45,058 Total assets ...... $ 526 $ 259,891 $ 215,359 $ 45,058

Liabilities: Due to other governments ...... $ 526 $ 259,891 $ 215,359 $ 45,058 Total liabilities...... $ 526 $ 259,891 $ 215,359 $ 45,058

The Olander Park District Assets: Equity in pooled cash and investments ...... $ 86,807 $ 1,849,311 $ 1,822,182 $ 113,936 Total assets ...... $ 86,807 $ 1,849,311 $ 1,822,182 $ 113,936

Liabilities: Due to other governments ...... $ 86,807 $ 1,849,311 $ 1,822,182 $ 113,936 Total liabilities...... $ 86,807 $ 1,849,311 $ 1,822,182 $ 113,936

Lucas County Local Emergency Planning Commission Assets: Equity in pooled cash and investments ...... $ 69,727 $ 154,473 $ 54,451 $ 169,749 Total assets ...... $ 69,727 $ 154,473 $ 54,451 $ 169,749

Liabilities: Due to other governments ...... $ 69,727 $ 154,473 $ 54,451 $ 169,749 Total liabilities...... $ 69,727 $ 154,473 $ 54,451 $ 169,749

CONTINUED

- 211 - LUCAS COUNTY, OHIO

COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (continued) ALL AGENCY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010

Balance Balance 12/31/2009 Additions Reductions 12/31/2010 Total Agency Funds Assets: Equity in pooled cash and investments ...... $ 27,644,392 $ 1,256,032,447 $ 1,257,572,771 $ 26,104,068 Cash in segregated accounts ...... 4,184,982 1,144,790 805,766 4,524,006 Receivables (net of allowances for uncollectibles): Taxes...... 800,580,438 769,815,108 800,580,438 769,815,108 Due from other governments...... 16,699,119 18,073,421 16,699,119 18,073,421 Total assets ...... $ 849,108,931 $ 2,045,065,766 $ 2,075,658,094 $ 818,516,603

Liabilities: Due to other governments ...... $ 8,835,596 $ 43,455,583 $ 38,013,672 $ 14,277,507 Payroll withholdings ...... 2,768,274 185,630,089 185,511,273 2,887,090 Deposits ...... 7,223,484 29,619,309 29,787,348 7,055,445 Undistributed assets ...... 830,281,577 1,786,360,785 1,822,345,801 794,296,561 Total liabilities...... $ 849,108,931 $ 2,045,065,766 $ 2,075,658,094 $ 818,516,603

- 212 - Statistical Section

This part of the Lucas County's comprehensive annual financial report presents detailed information as a context for understanding the County's financial statements, note disclosures, and required supplementary information as it relates to the County's overall financial position.

Contents Page

Financial Trends 214

These schedules contain trend information that summarizes how the County's financial performance has changed over time.

Revenue Capacity 224

These schedules contain information that assists in understanding the County's revenue sources and tax structure.

Debt Capacity 238 These schedules present information to help the reader assess the affordability of the County's current levels of outstanding debt and the County's ability to issue additional debt in the future.

Demographic and Economic Information 246

These schedules indicate demographic and economic indicators that assist in understanding the County's overall economic environment as is relates to the County's financial position.

Operating Information 248

These schedules contain service and infrastructure data which assists in evaluating the County's financial reports relative to the services the County provides.

Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual report of the corresponding year. The County implemented GASB Statement 34 for the year ended December 31, 2001; schedules presenting government wide information include information beginning in that year.

- 213 - TABLE 1 LUCAS COUNTY, OHIO NET ASSETS BY COMPONENT LAST TEN FISCAL YEARS (Amounts in 000's)

2010 2009 2008 2007 Governmental Activities Invested in capital assets, net of related debt$ 175,462 $ 156,501 $ 204,927 $ 183,349 Restricted 173,835 162,436 96,492 104,995 Unrestricted 45,766 41,451 41,146 75,573

Total Governmental Activities Net Assets 395,063 360,388 342,565 363,917

Business-Type Activities Invested in capital assets, net of related debt 80,659 79,710 79,799 82,117 Unrestricted 15,105 15,580 21,893 22,034

Total Business-Type Activities Net Assets 95,764 95,290 101,692 104,151

Primary Government Invested in capital assets, net of related debt 256,121 236,211 284,726 265,466 Restricted 173,835 162,436 96,492 104,995 Unrestricted 60,871 57,031 63,039 97,607

Total Primary Government Net Assets $ 490,827 $ 455,678 $ 444,257 $ 468,068

- 214 - 2006 2005 2004 2003 2002 2001

$ 154,881 $ 163,910 $ 166,931 $ 167,654 $ 160,498 $ 144,625 14,946 18,027 21,302 18,599 13,461 30,315 332,722 298,662 299,322 296,783 298,174 258,280

502,549 480,599 487,555 483,036 472,133 433,220

80,269 80,389 75,052 73,119 71,495 68,850 22,109 21,533 18,333 16,747 15,787 13,505

102,378 101,922 93,385 89,866 87,282 82,355

235,150 244,299 241,983 240,773 231,993 213,475 14,946 18,027 21,302 18,599 13,461 30,315 354,831 320,195 317,655 313,530 313,961 271,785

$ 604,927 $ 582,521 $ 580,940 $ 572,902 $ 559,415 $ 515,575

- 215 - TABLE 2 LUCAS COUNTY, OHIO CHANGES IN NET ASSETS LAST TEN FISCAL YEARS (Amounts in 000's)

Program Revenues 2010 2009 2008 2007 Primary Government: Governmental activities: Charges for Services General government - Legislative and executive$ 15,763 16,824$ 20,758$ 19,788$ Judicial 8,994 9,859 8,759 5,879 Public safety 5,345 1,522 1,462 4,888 Public works 2,931 283 684 313 Health 7,446 7,552 3,795 2,439 Human services 31 27 181 1,382 Conservation and recreation - 1,847 600 639 Operating grants and contributions 222,284 218,008 175,781 184,269 Capital grants and contributions 6,362 3,938 1,743 796 Total Governmental Activities Program Revenues 269,156 259,860 213,763 220,393 Business-type activities: Charges for Services Water supply 713 184 434 478 Wastewater treatment 6,688 4,190 5,794 4,224 Sewer system 351 305 179 75 Sanitary engineer 1,278 567 4,953 4,076 Solid waste 1,619 1,342 1,633 2,003 Parking facilities 247 169 317 293 Operating grants and contributions 151 7 - 4,225 Capital grants and contributions 548 - - - Total Business-Type Activities Program Revenues 11,595 6,764 13,310 15,374

Total Primary Government Program Revenues 280,751 266,624 227,073 235,767 Expenses Governmental activities: Charges for Services General government - Legislative and executive 43,523 50,480 31,148 56,377 Judicial 57,514 59,233 82,097 71,276 Public safety 75,891 73,038 83,361 76,505 Public works 22,753 15,936 17,837 21,206 Health 134,794 139,889 150,952 139,540 Human services 102,068 132,053 151,938 158,935 Conservation and recreation 16,715 9,266 9,293 10,026 Other - 2,656 - - Interest and fiscal charges 5,714 5,620 5,805 4,584 Total Governmental Activities Expense 458,972 488,171 532,431 538,449 Business-type activities: Water supply 4,266 2,872 3,251 3,109 Wastewater treatment 5,221 4,699 4,884 4,772 Sewer system 2,905 3,097 3,315 3,351 Sanitary engineer 4,531 4,417 5,027 4,868 Stormwater utility 66 259 250 - Solid waste 1,767 2,662 2,185 1,959 Parking facilities 506 570 141 779 Total Business-Type Activities Program Expense 19,262 18,576 19,053 18,838 Total Primary Government Program Expense 478,234 506,747 551,484 557,287

- 216 - 2006 2005 2004 2003 2002 2001

21 ,278$ 21,278$ 19,776$ 20,481$ 19,770$ 18,822$ 17,189$ 4 ,206 4,206 4,249 4,014 3,894 3,437 5,579 1 ,354 1,354 1,403 1,387 853 690 2 262 262 247 214 191 148 233 1 ,815 1,815 1,845 1,545 1,491 1,473 1,370 969 969 444 69 - - - 532 532 539 595 308 567 649 204 ,563 204,563 191,932 183,172 175,913 176,357 187,560 5 ,342 5,342 3,856 2,549 1,839 734 5,467 240 ,321 240,321 224,291 214,026 204,259 202,228 218,049

724 724 1,043 1,016 840 930 799 4 ,294 4,294 5,000 4,802 5,025 4,501 3,592 199 199 524 597 625 572 507 4 ,729 4,729 4,466 4,234 3,951 4,216 3,015 1 ,828 1,828 1,978 2,141 1,908 1,942 1,970 391 391 310 319 297 373 300 2 ,304 2,304 2,652 2,902 1,575 1,785 3,014 ------14 ,469 14,469 15,973 16,011 14,221 14,319 13,197

254 ,790 254,790 240,264 230,037 218,480 216,547 231,246

48 ,609 48,609 47,238 44,370 41,924 40,040 45,568 60 ,813 60,813 59,625 55,222 54,861 54,451 56,599 84 ,697 84,697 69,737 64,095 59,439 57,112 61,840 23 ,047 23,047 31,922 36,273 35,167 27,746 29,134 113 ,676 113,676 106,157 100,803 89,542 92,265 91,586 132 ,907 132,907 119,321 108,666 119,365 111,321 123,391 7 ,090 7,090 6,686 6,766 8,950 6,052 7,794 - - - 13,215 18,732 15,832 13,858 4 ,189 4,189 4,706 5,269 5,840 6,809 6,975 475 ,028 475,028 445,392 434,679 433,820 411,628 436,745

2 ,703 2,703 2,768 2,459 2,511 2,369 2,565 4 ,876 4,876 4,412 4,833 4,339 3,869 3,360 2 ,692 2,692 2,885 3,025 2,126 2,182 2,847 4 ,852 4,852 4,297 4,106 4,005 3,751 3,600 ------1 ,930 1,930 1,476 1,907 1,730 1,754 1,551 167 167 191 149 110 100 76 17 ,220 17,220 16,029 16,479 14,821 14,025 13,999 492 ,248 492,248 461,421 451,158 448,641 425,653 450,744 Continued - 217 - TABLE 2 LUCAS COUNTY, OHIO CHANGES IN NET ASSETS (continued) LAST TEN FISCAL YEARS (Amounts in 000's)

2010 2009 2008 2007 Net (Expense)/Revenue Governmental Activities (189,816) (228,311) (318,669) (318,056) Business-Type Activities (7,667) (11,812) (5,743) (3,464)

Total Primary Government Net Expense (197,483) (240,123) (324,412) (321,520)

General Revenues: Property Tax 92,211 98,145 95,888 100,635 Sales Tax 68,196 64,431 70,512 71,418 Other Tax 4,486 4,160 3,415 7,580 Grant and Entiltlements not restricted to specific programs 26,653 43,127 96,278 55,371 Investment Income 4,958 5,057 15,050 14,158 Other 27,987 31,997 16,175 67,033 Gain on early extinguisment of debt - - - - Capital contributions not restricted to specific programs - - - - Transfers - (784) - -

Total Governmental Activities 224,491 246,133 297,318 316,195

Business-Type Activities Other 8,141 4,626 3,284 5,240 Transfers - 784 - - Total Business-Type Activities 8,141 5,410 3,284 5,240

Total Primary Government 232,632 251,543 300,602 321,435

Change in Net Assets Governmental Activities 34,675 17,822 (21,351) (1,861) Business-Type Activities 474 (6,402) (2,459) 1,776

Total Primary Government Change in Net Assets $ 35,149 11,420$ $ (23,810) $ (85)

Note: Certain amounts for 2009 have been reclassified from prior CAFR reporting to conform to 2010 presentation.

- 218 - 2006 2005 2004 2003 2002 2001

(234,707) (221,101) (220,653) (229,561) (209,400) (218,696) (2,751) (56) (468) (600) 294 (802)

(237,458) (221,157) (221,121) (230,161) (209,106) (219,498)

110 ,923 110,923 100,445 106,433 106,578 106,090 192,534 71 ,271 71,271 70,827 70,107 67,087 75,328 73,740 18 ,954 18,954 8,742 8,092 6,496 18,270 17,034

24 ,624 24,624 5,965 10,950 7,541 1,482 2,012 11 ,576 11,576 7,061 3,171 4,124 9,339 12,468 19 ,309 19,309 19,837 25,211 47,504 (871) 1,346 - - 1,208 - 38,580 43,382 - - - 1,134 - - - 1,268 - - 95 (47)

256 ,657 256,657 214,145 225,172 240,464 248,313 342,469

3 ,207 3,207 9,861 3,987 4,318 4,728 5,790 - (1,268) - (1,134) (95) 47 3 ,207 3,207 8,593 3,987 3,184 4,633 5,837

259 ,864 259,864 222,738 229,159 243,648 252,946 348,306

21 ,950 21,950 (6,956) 4,519 10,903 38,913 123,773 456 456 8,537 3,519 2,584 4,927 5,035

22 ,406$ 22,406$ 1,581$ 8,038$ 13,487$ 43,840$ 128,808$

- 219 - TABLE 3 LUCAS COUNTY, OHIO FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (Amounts in 000's)

2010 2009 2008 2007 General Fund Reserved $ 478 $ 996 $ 1,289 $ 1,380 Unreserved 27,887 28,045 41,672 42,984

Total General Fund 28,365 29,041 42,961 44,364

All Other Governmental Funds Reserved 19,009 25,071 45,765 32,221 Unreserved, Undesignated, Reported in: Special Revenue funds 96,284 84,373 82,542 80,206 Debt Service funds 8,400 (520) (4,042) 5,762 Capital Projects funds (13,935) (83,946) (70,091) (10,212)

Total All Other Governmental Funds 109,758 24,978 54,174 107,977

Total Governmental Funds $ 138,123 $ 54,019 $ 97,135 $ 152,341

- 220 - 2006 2005 2004 2003 2002 2001

$ 1,503 $ 1,429 $ 434 $ 692 $ 1,579 $ 2,290 40,597 37,023 35,663 35,678 35,985 33,722

42,100 38,452 36,097 36,370 37,564 36,012

26,985 25,559 33,993 26,446 23,924 23,055

86,249 83,586 78,226 79,750 81,059 75,798 5,140 7,682 9,689 16,542 12,907 10,542 9,806 10,345 5,693 2,057 554 19,672

128,180 127,172 127,601 124,795 118,444 129,067

$ 170,280 $ 165,624 $ 163,698 $ 161,165 $ 156,008 $ 165,079

- 221 - TABLE 4 LUCAS COUNTY, OHIO CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (Amounts in 000's)

2010 2009 2008 2007 Revenues: Taxes $ 164,434 $ 166,056 $ 165,920 $ 172,141 Charges for services 35,914 32,723 33,722 34,618 Licenses and permits 810 727 26 30 Fines and forfeits 674 973 744 679 Special assessments 3,193 2,137 3,415 7,580 Intergovernmental revenue 246,625 258,441 260,776 229,917 Investment income 4,695 5,057 15,050 14,158 Net change in fair value of investment - - - - Rental income and other revenue 30,894 36,158 18,339 66,563 Total revenues 487,239 502,272 497,992 525,686 Expenditures: Current: General government: Legislative and executive 37,480 39,810 41,678 44,335 Judicial 60,479 58,413 68,786 62,620 Public safety 76,059 71,442 73,069 69,598 Public works 21,996 15,048 16,706 17,675 Health 134,703 138,186 132,314 130,848 Human services 101,560 130,007 133,884 145,021 Conservation and recreation 16,547 9,131 8,112 10,070 Capital outlay 7,489 69,684 50,562 10,217 Other 567 2,639 2,856 45,395 Debt service: Principal retirement 5,458 5,469 15,954 5,701 Interest and fiscal charges 4,818 7,007 4,232 3,705 Bond issue costs 635 - - 143 Note issue cost 67 - - - Total expenditures 467,858 546,836 548,153 545,328

Excess (deficiency) of revenues over (under) expenditures 19,381 (44,564) (50,162) (19,642) Other Financing Sources (Uses): Issuance of loans - 1,204 - - Refunded bonds redeemed (14,210) - (9,130) (11,597) Bonds issued, net of premium/(discount) 78,757 215 2,837 11,740 Special assessment bonds issued - 1,250 1,039 470 Proceeds of notes 158 - 210 1,089 Capital leases 68 128 - - Transfers in 26,860 23,692 20,845 20,791 Transfers out (26,910) (25,040) (20,845) (20,791) Total other financing sources (uses) 64,723 1,449 (5,044) 1,702

Net change in fund balances $ 84,104 $ (43,115) $ (55,206) $ (17,940)

Debt service as a percentage of noncapital expenditures 2.4% 2.3% 3.8% 1.9%

- 222 - 2006 2005 2004 2003 2002 2001

$ 178,489 $ 182,826 $ 180,615 $ 176,430 $ 175,855 $ 164,396 29,579 28,503 28,383 25,809 24,727 24,608 30 33 72 54 37 34 807 724 648 677 601 666 2,370 2,525 2,035 1,763 2,303 2,581 234,084 201,485 196,518 184,601 178,345 194,753 11,576 7,061 3,171 4,016 9,192 12,179 - - - - (871) 1,346 19,606 19,837 22,456 47,504 38,431 43,382 476,541 442,994 433,898 440,854 428,620 443,945

44,859 41,594 38,169 36,018 36,299 33,864 58,831 57,563 54,428 54,682 53,891 52,245 82,034 66,032 60,969 57,037 58,201 57,947 14,442 16,027 16,638 16,828 13,337 14,679 110,574 103,788 100,119 88,949 92,448 88,096 128,676 117,751 107,677 120,302 112,106 117,364 6,900 6,524 6,761 8,876 6,002 7,631 9,553 14,357 17,752 24,778 32,022 48,311 7,148 7,382 13,224 18,804 15,947 13,833

8,071 10,285 12,176 12,319 11,980 10,846 4,189 4,706 5,269 5,839 6,809 6,975 ------475,277 446,009 433,182 444,432 439,042 451,791

1,264 (3,015) - 716 (3,578) (10,422) (7,846)

500 - 121 441 920 746 - (2,925) - - (2,015) - 2,892 6,425 1,545 7,250 1,050 38,585 ------173 30 60 1,790 21 23,688 24,944 30,836 25,108 27,535 34,330 (23,688) (23,676) (30,715) (24,124) (27,629) (34,377) 3,392 4,941 1,817 8,735 1,651 39,305

$ 4,656 $ 1,926 $ 2,533 $ 5,157 $ (8,771) $ 31,459

2.7% 3.5% 4.3% 4.5% 4.6% 4.2%

- 223 - TABLE 5 LUCAS COUNTY, OHIO REVENUES BY SOURCE LAST TEN FISCAL YEARS (Amounts in 000's)

General & Fiscal Tangible Personal Investment Charges for Fines & Year Property Tax1 Sales Tax Lodging Tax Income Services Forfeitures 2001 $ 90,518 $ 70,480 $ 3,398 $ 13,525 $ 24,608 $ 666 2002 103,604 68,211 4,040 8,321 24,727 601 2003 105,815 67,007 3,608 4,016 25,809 677 2004 107,041 69,958 3,616 3,171 28,383 648 2005 108,466 70,601 3,759 7,061 28,503 724 2006 103,745 70,824 3,920 11,576 29,579 807 2007 97,075 71,377 3,689 14,158 34,618 679 2008 88,193 71,334 6,393 15,050 33,722 744 2009 97,555 64,341 4,160 5,057 32,723 973 2010 91,873 68,074 4,487 4,695 35,914 674

1) General and Tangible Personal Property taxes included rollbacks, homestead, and other revenues from the State of Ohio prior to 2007. These were reclassified as intergovernmental revenues beginning in 2007.

Note: For years 2001 - 2009, lodging tax has been reclassified out of general and tangible personal property tax.

- 224 - Intergov- Licenses & Special Assess- ernmental Permits ments Revenue Other Total $ 34 $ 2,581 $ 194,753 $ 43,382 $ 443,945 37 2,303 178,345 38,431 428,620 54 1,763 184,601 47,504 440,854 72 2,035 196,518 22,456 433,898 33 2,525 201,485 19,837 442,994 30 2,370 234,084 19,606 476,541 30 7,580 229,917 66,563 525,686 26 3,415 260,776 18,339 497,992 727 2,137 258,441 36,158 502,272 810 3,193 246,625 30,893 487,238

- 225 - TABLE 6 LUCAS COUNTY, OHIO ASSESSED AND ACTUAL VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS (Amounts in 000's)

Residential and Commercial and Tax/Levy Agricultural Property Industrial Property Total Taxable Collection Assessed Assessed Assessed Year Value Value Value

2000/2001 4,720,515 1,660,866 6,381,381 2001/2002 4,783,532 1,682,507 6,466,039 2002/2003 4,863,806 1,710,232 6,574,038 2003/2004 5,640,311 1,790,334 7,430,645 2004/2005 5,745,949 1,840,983 7,586,932 2005/2006 5,853,133 1,865,396 7,718,529 2006/2007 6,551,449 2,156,662 8,708,111 2007/2008 6,583,147 2,073,612 8,656,759 2008/2009 6,562,532 2,132,326 8,694,858 2009/2010 5,739,765 2,106,034 7,845,799

- 226 - Total Direct Total Direct Assessed Value Tax Rate Tax Rate Estimated as a Tax/Levy Residential and Commercial and Actual Percentage of Collection Agricultural Effective Industrial Effective Taxable Value Actual Value Year

9.696105 12.055300 18,232,517 35.0% 2000/2001 11.665575 12.746417 18,474,397 35.0% 2001/2002 11.849857 12.850388 18,782,966 35.0% 2002/2003 10.583016 12.529699 21,230,414 35.0% 2003/2004 10.964267 12.783644 21,676,949 35.0% 2004/2005 10.355142 12.005686 22,052,940 35.0% 2005/2006 10.760284 12.055420 24,880,317 35.0% 2006/2007 10.805811 12.198706 24,733,596 35.0% 2007/2008 12.685674 13.150161 24,842,451 35.0% 2008/2009 13.177727 13.275849 22,416,569 35.0% 2009/2010

- 227 - TABLE 7 LUCAS COUNTY, OHIO PROPERTY RATES-DIRECT AND OVERLAPPING GOVERNMENTS1 LAST TEN FISCAL YEARS (Per $1,000 of Assessed Valuation)

Taxable Year/Collection Year: 2009/2010 2008/2009 2007/2008 2006/2007

Lucas County Entities: General Fund 2.00 2.00 2.00 2.00 Board of Developmental Disabilities 5.00 5.00 5.00 5.00 Children Sevices Board 2.40 2.40 2.40 2.40 Mental Health & Recovery 1.50 1.50 1.50 1.50 Senior Services 0.45 0.45 0.45 0.45 Science & Natural History 0.17 0.17 - - 9-1-1 Emergency Telephone Sys. 0.70 0.70 0.70 0.70 Zoo Improvement 1.00 1.00 1.00 1.00 Zoo Operating 0.85 0.85 0.85 0.85

Total Lucas County Entities 14.07 14.07 13.90 13.90

Other Countywide Entities: Metroparks 1.70 1.70 1.70 1.70 Toledo-Lucas County Port Authority 0.40 0.40 0.40 0.40 Toledo-Lucas County Library 2.00 2.00 2.00 2.00 Total Countywide Rates 18.17 18.17 18.00 18.00

Toledo Area Regional Transportation Authority (TARTA)2 2.50 2.50 2.50 2.50

1) Represents gross property tax rates, with totals determined by a combination of the county-wide rates and the applicable tax rates for the school disrict, township, and municipality in which property is located.

2) TARTA is not levied in every county taxing district, but is levied in:

City of Maumee

Village of Ottawa Hills

City of Sylvania

City of Toledo

Village of Waterville

Spencer Township

Sylvania Township

- 228 - 2005/2006 2004/2005 2003/2004 2002/2003 2001/2002 2000/2001

2.00 2.00 2.00 2.00 2.00 2.00 5.00 5.00 5.00 5.00 5.00 4.50 2.40 2.40 2.40 2.65 2.65 3.50 1.50 1.50 1.50 1.50 1.50 1.50 0.45 0.45 0.45 0.45 0.45 0.45 ------0.70 0.70 0.70 0.70 0.70 0.70 0.00 0.95 0.95 0.95 0.95 0.95 0.70 0.70 0.70 0.70 0.70 0.70

12.75 13.70 13.70 13.95 13.95 14.30

1.70 1.70 1.70 1.70 1.40 1.40 0.40 0.40 0.40 0.40 0.40 0.40 2.00 2.20 2.50 1.70 1.70 1.70 16.85 18.00 18.30 17.75 17.45 17.80

2.50 2.50 2.50 2.50 2.50 2.50

- 229 - TABLE 7 LUCAS COUNTY, OHIO PROPERTY TAX RATES-DIRECT AND OVERLAPPING GOVERNMENTS (continued) LAST TEN FISCAL YEARS (per $1,000 of Assessed Valuation)

Taxable Year/Collection Year: 2009/2010 2008/2009 2007/2008 2006/2007 School Districts: Anthony Wayne $ 66.80 $ 66.70 $ 66.80 $ 67.70 Evergreen 46.45 46.85 47.15 47.15 Maumee 79.45 75.25 76.25 76.50 Oregon 65.40 65.40 59.50 59.50 Otsego 47.35 48.65 48.85 49.10 Ottawa Hills 126.05 125.85 126.15 120.85 Springfield 70.85 70.85 70.85 70.85 Swanton 63.39 63.39 67.43 67.78 Swanton Public Library3 0.50 0.50 - - Sylvania 77.70 77.69 74.90 74.90 Sylvania Area Joint Rec Dist1 1.62 1.62 1.20 1.20 Toledo 67.70 66.90 66.90 67.10 Washington 73.70 73.70 69.80 69.80 Career Centers: Four County 3.20 3.20 3.20 3.20 Penta County 3.20 3.20 3.20 3.20 Townships: Harding 4.80 4.80 4.80 4.80 Jerusalem 9.75 9.75 9.75 9.75 Monclova 5.20 5.20 5.20 5.20 Providence 6.95 6.95 6.95 6.95 Richfield 8.30 8.00 8.00 8.64 Spencer 8.00 8.00 6.00 6.00 Springfield 8.10 8.10 8.10 8.10 Swanton 4.90 4.90 4.90 4.90 Sylvania 19.97 19.97 18.72 20.22 Olander Park2 0.70 0.70 0.70 0.70 Washington 26.75 24.25 24.25 24.25 Waterville 10.50 10.50 10.50 10.50 Municipalities: Village of Berkey 4.50 4.50 4.50 3.00 Village of Harbor View 7.00 7.00 7.00 7.00 Village of Holland 0.80 0.80 0.80 0.80 City of Maumee 3.70 3.70 3.70 3.70 City of Oregon 3.50 3.50 3.50 3.50 Village of Ottawa Hills 4.10 4.10 4.10 4.10 Village of Swanton 4.50 4.50 4.50 4.50 City of Sylvania 3.60 3.60 3.60 4.10 City of Toledo 4.40 4.40 4.40 4.40 Village of Waterville 3.50 3.50 3.50 3.50 Village of Whitehouse 3.50 3.50 3.50 3.50

1) The Sylvania Area Joint Recreation District is levied in the same districts as the Sylvania Schools. 2) The Olander Park System System is levied in the same taxing districts as Sylvania Township 3) The Swanton Public Library is levied in the same districts as the Swanton Public School System

- 230 - 2005/2006 2004/2005 2003/2004 2002/2003 2001/2002 2000/2001

$ 68.20 $ 68.20 $ 68.20 $ 63.70 $ 63.70 $ 63.70 47.88 47.88 47.88 47.88 47.23 47.23 75.75 72.45 71.74 62.30 62.30 62.30 59.50 59.50 55.10 49.20 49.20 49.20 49.30 49.60 43.50 47.40 56.90 56.90 120.35 120.35 114.65 114.35 113.10 113.10 67.35 67.35 67.90 68.10 64.10 64.10 67.78 67.78 68.11 68.11 68.74 68.74 ------74.90 74.90 70.00 70.10 65.20 65.20 1.15 1.15 1.15 1.20 1.20 1.30 67.35 67.35 67.60 67.99 63.00 63.00 69.80 69.80 65.90 65.90 65.90 65.90

3.20 4.30 3.20 3.20 3.20 3.20 3.20 4.30 3.20 2.20 2.20 2.20

4.80 4.30 4.30 4.30 4.30 4.30 9.75 9.75 9.75 9.75 9.75 9.75 5.20 5.20 5.20 5.20 5.20 5.20 6.95 6.95 6.95 6.95 6.95 6.95 8.64 8.64 8.64 5.80 7.20 7.20 6.00 6.00 6.00 6.00 6.00 6.00 8.10 8.10 8.10 8.10 8.10 8.10 4.90 4.90 6.10 6.10 6.10 6.10 20.92 20.92 18.42 18.42 16.72 16.72 0.70 0.70 0.70 0.70 0.70 0.50 24.25 24.25 24.25 19.50 19.50 19.50 10.50 10.50 9.60 9.60 10.80 10.80

3.00 1.00 3.00 3.00 3.00 3.00 7.00 7.00 7.00 7.00 7.00 7.00 0.80 0.80 0.80 0.80 0.80 0.80 3.70 3.70 3.70 3.70 3.70 3.70 3.50 3.50 3.50 3.50 3.50 3.50 4.10 4.10 4.10 4.10 4.10 4.10 4.50 4.50 4.50 4.50 4.50 4.50 5.10 5.10 5.10 5.10 5.10 5.10 4.40 4.40 4.40 4.40 4.40 4.40 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50

- 231 - TABLE 8 LUCAS COUNTY, OHIO TOP TEN PRIVATE SECTOR PRINCIPAL TAXPAYERS AS OF DECEMBER 31, 2010, AND DECEMBER 31, 2001 (Amounts in 000's)

*2010 2010 Percent #2010 Assessed 2010 Firms Assessed Assessed Personal Assessed Values to Total Real Estate Property Property 2010 Assessed Firm Values Values Values Property Values

Westfield/ $ 18,587 $ - 18,587 0.23% Empirian CKT LLC 15,711 $ - 15,711 0.20% Harvey Tolson/Fordmau LLC 14,368 $ - 14,368 0.18% Kroger Co. 13,220 $ - 13,220 0.17% One Seagate Partners LLC 12,950 $ - 12,950 0.16% Wal Mart/Scott Lee 12,224 $ - 12,224 0.15% The Andersons 12,198 $ - 12,198 0.15% Meijer Stores 11,289 $ - 11,289 0.14% Centro NP Miracle Mile 10,809 $ - 10,809 0.13% R.J. Lloyd & Co., LTD 8,235 $ - 8,235 0.10%

Totals $ 129,591 $ - $ 129,591 1.61%

# Does not include hospitals, governments or other non-profits whose property is typically exempted upon application with the State of Ohio. It also does not include property held in the name of title companies, who generally hold title to property with a beneficiary distinctly different from the title company. Also, based on the 2009 property values, collected during 2010. * Reflects the phase-out of the tangible personal property tax.

2001 2001 Percent 2001 Assessed 2001 Firms Assessed Assessed Personal Assessed Values to Total Real Estate Property Property 2001 Assessed Values Values Values Property Values

General Motors Hydro-Matic $ 8,535 $ 48,665 $ 57,200 0.74% Chrysler/Daimler 7,480 40,632 48,112 0.62% Sun Refining 4,572 42,747 47,319 0.61% BP Oil 6,603 35,714 42,317 0.54% The Andersons 13,034 13,377 26,411 0.34% General Mills 3,209 22,909 26,118 0.34% Owens Illinois 19,335 6,682 26,017 0.33% Johns Manville 3,678 21,596 25,274 0.32% Meijer, Inc. 14,455 8,211 22,666 0.29% Block Communications 1,525 20,991 22,516 0.29%

Totals $ 82,426 $ 261,524 $ 343,950 4.42%

- 232 - TABLE 8 LUCAS COUNTY, OHIO TOP FIVE PUBLIC UTILITY TAXPAYERS (continued) AS OF DECEMBER 31, 2010 AND DECEMBER 31, 2001 (Amounts in 000's)

2010 2010 Percent of Assessed Utilities Assessed Public Value of Total Utility 2010 Assessed Utility Values Values

Toledo Edison $ 136,804 1.69% Columbis Gas of Ohio, Inc. 29,606 0.37% American Transmission 23,432 0.29% FirstEnergy Generating Company 19,472 0.24% CSX Transportation 7,504 0.09%

Totals $ 216,818 2.69%

2001 2001 Percent of Assessed Utilities Assessed Public Value of Total Utility 2001 Assessed Utility Values Values

Toledo Edison $ 123,052 1.58% Ohio Bell 63,888 0.82% American Transmission System 31,657 0.41% Columbia Gas 22,500 0.29% Buckeye Telesystem 11,593 0.15%

Totals $ 252,690 3.25%

- 233 - TABLE 9 LUCAS COUNTY, OHIO 1PROPERTY TAX LEVIES AND COLLECTIONS - REAL AND PUBLIC UTILITY LAST TEN FISCAL YEARS (Amounts in 000's)

Current Taxes Tax/Levy Current Current Collected as a 2Delinquent Collection Taxes Taxes Percent of Taxes Taxes Year Levied Collected Levied (Current) Collected

2000/2001 $72,518 $68,392 94.31% $1,597 2001/2002 81,880 76,087 92.93% 4,276 2002/2003 84,463 79,459 94.08% 2,054 2003/2004 86,413 81,569 94.39% 2,173 2004/2005 90,849 84,351 92.85% 4,133 2005/2006 86,765 80,874 93.21% 6,069 2006/2007 100,572 93,097 92.57% 6,676 2007/2008 100,460 90,759 90.34% 4,859 2008/2009 114,299 104,048 91.03% 5,506 2009/2010 106,803 96,783 90.62% 5,369

1) Historical data in this table has been adjusted to include only revenue generated from taxes (including rollbacks and homestead revenue) levied that are part of the

County's primary government (and not other countywide levies): General Fund, Senior Services, Mental Health & Recovery, Board of Developmental Disabilities,

Children Services Board, Science & Natural History, Toledo Zoo (operation & capital funds), and 9-1-1 Emergency Telephone System.

2) Penalties and interest are considered part of the tax obligation by Ohio law, and thus are included in delinquent "taxes" collected.

3) Beginning in 2007/2008 reflects data as of 12-31 held in undistributed taxes. Previous year data reflected as of mid-August of the year indicated (the close of the

2nd half real estate tax settlement).

- 234 - Delinquent Taxes Total Collections Collected as a Total as a Percent Tax/Levy Percent of Total Taxes Taxes Levied- 3Accumulated Collection Taxes Collected Collected Current Delinquencies Year

2.28% $69,989 96.51% $5,007 2000/2001 5.32% 80,363 98.15% 5,753 2001/2002 2.52% 81,513 96.51% 6,283 2002/2003 2.59% 83,742 96.91% 7,330 2003/2004 4.67% 88,484 97.40% 8,882 2004/2005 6.98% 86,943 100.21% 8,798 2005/2006 6.69% 99,773 99.21% 8,973 2006/2007 5.08% 95,618 95.18% 8,742 2007/2008 5.03% 109,554 95.85% 9,212 2008/2009 5.26% 102,152 95.65% 9,998 2009/2010

- 235 - TABLE 10 LUCAS COUNTY, OHIO 1SPECIAL ASSESSMENT LEVIES AND COLLECTIONS (Amounts in 000's)

Current Assessments Collected as Tax/Levy Current Current a Percent of 2Delinquent Collection Assessment Assessments AssessmentAssessments Year Levies Collected Levies Collected

2000/2001 $1,751 $1,643 93.83% $120 2001/2002 1,892 1,759 92.97% 148 2002/2003 1,386 1,271 91.70% 143 2003/2004 1,428 1,320 92.44% 144 2004/2005 1,789 1,398 78.14% 121 2005/2006 1,844 1,683 91.27% 118 2006/2007 2,010 1,814 90.25% 352 2007/2008 2,050 1,863 90.88% 675 2008/2009 2,022 1,864 92.19% 128 2009/2010 2,025 1,826 90.17% 124

1) Historical data in this table has been adjusted to reflect only those assessments related to the County's primary government.

2) Penalties and interest are considered part of the tax obligation by Ohio law, and thus are included in delinquent assessments collected.

- 236 - Delinquent Total Assessments Collections Collected as as a Percent a Percent of Total of Current Tax/Levy Assessment Assessments Assessments Accumulated Collection Levies Collected Levies Delinquencies Year

6.85% $1,763 100.69% $175 2000/2001 7.82% 1,907 100.79% 178 2001/2002 10.32% 1,414 102.02% 169 2002/2003 10.08% 1,464 102.52% 152 2003/2004 6.76% 1,519 84.91% 464 2004/2005 6.40% 1,801 97.67% 564 2005/2006 17.51% 2,166 107.76% 583 2006/2007 32.93% 2,538 123.80% 245 2007/2008 6.33% 1,992 98.52% 239 2008/2009 6.12% 1,950 96.30% 341 2009/2010

- 237 - TABLE 11 LUCAS COUNTY, OHIO RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCALYEARS (Amounts in 000's)

2010 2009 2008 2007

Governmental Activities:

General obligation bonds$ 87,500 22,435$ 25,230$ $ 27,925 Special assessment bonds with governmental commitment 16,117 17,021 17,053 17,254 Non-tax revenue bonds 10,748 15,756 16,544 17,276 Note obligations 29,180 103,635 105,935 - OWDA loans1 - 1,443 626 776 OPWC loans 1,194 1,565 1,736 1,725 Capital lease obligations 100 119 28 93

Subtotal 144,839 161,974 167,152 65,049

Business-type Activities:

OWDA loans 24,388 24,634 26,334 27,195 OPWC loans 2,437 2,113 2,259 2,330

Subtotal 26,825 26,747 28,593 29,525

Total 171,664$ 188,721$ 195,745$ $ 94,574

Percentage of Personal Income2 N/A 1.26% 1.29% 0.63% Amount Per Capita (not thousands)3 $ 388.54 407.17$ 444.41$ $ 214.01

1) In 2010, these loans were reviewed and determined to be business-type activities. 2) Income Data from Bureau of Economic Analysis. 3) Population Data provided from Regional Growth Partnership, which changed the historical population data for the 2010 reporting period.

- 238 - 2006 2005 2004 2003 2002 2001

$ 31,255 34,935$ 42,060$ 50,500$ 53,200$ $ 61,770

17,956 16,848 14,216 13,440 13,159 13,016 17,956 17,865 18,455 19,005 19,520 20,000 ------9 15 915 1,327 1,712 2,069 2,401 2,709 2,112 2,030 2,485 2,805 2,793 2,242 1,201 3,022 3,706 6,352 7,673 9,250

71,395 76,027 82,634 94,171 98,746 108,987

29,018 30,766 32,417 18,539 19,354 20,766 2,474 1,369 263 201 246 291

31,492 32,135 32,680 18,740 19,600 21,057

$ 102,887 108,162$ $ 115,314 112,911$ 118,346$ $ 130,044

0.70% 0.77% 0.83% 0.81% 0.89% 1.00% $ 231.06 238.35$ 255.29$ 249.47$ 260.96$ $ 286.13

- 239 - TABLE 12 LUCAS COUNTY, OHIO COMPUTATION OF DIRECT AND OVERLAPPING DEBT AS OF DECEMBER 31, 2010 (Amounts in 000's)

General Obligation Percent Amount (GO) Debt1 Applicable to Applicable to Outstanding County5 County Direct Debt1 Lucas County $132,792 100.00% $132,792

Overlapping Debt Municipalities2 and Townships3 wholly located in Lucas County 205,121 100.00% 205,121 Swanton Village 1,277 5.47% 70

School Districts4 wholly located in Lucas County 352,962 100.00% 352,962 Anthony Wayne 19,656 97.50% 19,165 Evergreen 11,273 28.07% 3,164 Otsego 16,409 13.14% 2,157 Penta County Carreer Center 425 37.21% 158 Swanton 10,525 35.53% 3,740 Sylvania Area Joint Recreation District 11,405 100.00% 11,405 Total Overlapping Debt 629,053 597,942

Total direct and overlapping debt $761,845 $730,734

1) Includes General Obligation (GO) debt exempted from statutory debt limitations, but nevertheless included in this table as outstanding GO debt of the County and other local subdivisions, and excludes defeased obligation of $5,000 in SS#84.

2) Municipalities wholly located within Lucas County are: Berkey, Harbor View, Holland, Maumee, Oregon, Ottawa Hills, Sylvania, Toledo, Waterville, and Whitehouse.

3) Townships wholly located within Lucas County are: Harding, Jerusalem, Monvlova, Providence, Richfield, Spencer, Springfield, Swanton, Sylvania, Washington, and Waterville.

4) School districts wholly located within the legal boundaries of Lucas County are Maumee (CSD), Oregon (CSD), Ottawa Hills (LSD), Springfield (LSD), Sylvania (CSD), Toledo (CSD), and Washington (LSD).

5) Percent based on most current assessed value within the County in effect as of December 31st.

Source: Ohio Municipal Advisory Council (Debt) & Lucas County Auditor (Most Current Valuations)

- 240 - TABLE 13 LUCAS COUNTY, OHIO *Pledged Revenue - Last Ten Fiscal Years (Amounts in 000's) ^Taxable Economic Development Revenue Bonds, Series 2001 Taxable Economic Development Revenue Refunding Bonds, Series 2010

Scheduled Debt Service

Fiscal Investment Charges for Fines & Licenses Year Income Services Forfeitures & Permits Other Total Principal Interest Coverage 2001 12,179$ 12,565$ 540$ 34$ 3,554$ $ 28,872 -$ 991$ 29.13 2002 9,130 12,707 458 37 2,982 25,314 480 1,322 14.05 2003 4,016 13,178 518 54 4,247 22,013 515 1,291 12.19 2004 3,171 15,192 495 72 1,634 20,564 550 1,258 11.37 2005 7,061 14,223 520 33 1,483 23,320 590 1,223 12.86 2006 11,576 14,304 596 30 2,662 29,168 635 1,186 16.02 2007 13,826 18,504 489 30 6,395 39,244 680 1,145 21.50 2008 13,586 13,735 549 27 3,931 31,828 725 1,102 17.42 2009 4,365 11,549 323 25 3,142 19,404 780 1,056 10.57 2010^ 4,687 11,772 207 25 2,862 19,553 835 1,006 10.62

* Only general fund revenue is considered pledged. ^ 2001 Bonds were refunded during 2010, totaling $15,045,000. Only the scheduled debt service is indicated in this table.

1 2006 Sanitary Sewer Bond 772

Debt Service Special Assessments Fiscal Year Collected Principal Interest Coverage 2001 - - - N/A 2002 - - - N/A 2003 - - - N/A 2004 - - - N/A 2005 - - - N/A 2006 - - - N/A 2007 29 - 31 0.94 2008 38 7 33 0.95 2009 40 8 32 1.00 2010 38 8 32 0.95

1) Only revenues and assessments attributable to this project are identified. Note: Details regarding the County's outstanding debt are included in the Notes to the Basic Financial Statements.

- 241 - TABLE 14 LUCAS COUNTY, OHIO Legal Debt Margin Information Last Ten Fiscal Years (Amounts in 000's)

2010 2009 2008 2007 Debt Limit $ 198,660 200,340$ 233,618$ 235,078$ Total net debt applicable to limit 14,028 17,861 20,977 23,803 Legal Debt Margin $ 184,632 182,479$ 212,641$ $ 211,275

Total net debt applicable to the limit as a percentage of debt limit 7.06% 8.92% 8.98% 10.13%

- 242 - 2006 2005 2004 2003 2002 2001 $ 240,207 219,550$ 216,798$ 213,534$ 194,537$ 192,836$ 25,606 26,624 33,379 41,893 49,570 39,527 $ 214,601 192,926$ 183,419$ $ 171,641 144,967$ $ 153,309

10.66% 12.13% 15.40% 19.62% 25.48% 20.50%

Legal Debt Margin Calculation for 2010

Direct legal debt limitation1: 3% of the first $100,000 assessed valuation 3,000 1.5% on excess of the $100,000-not in excess of $300,000 3,000 2.5% on the amount in excess of $300,0004 192,660

Total Direct legal debt limitation 198,660 Total of all county debt outstanding2 132,792

3Less: Special assessment debt 15,784 Exempt General Obligation Debt 102,980 Total Exempt Debt (118,764)

Total net indebtedness (voted and unvoted) subject to the direct Debt limitation 14,028

Direct Legal Debt Margin 184,632

Unvoted debt limitation (subject to 1% of County assessed valuation) 80,064 Total net indebtedness (unvoted - subject to the 1% legal debt limitation) (14,028)

Total unvoted legal debt margin 66,036

1) Direct legal debt limitation as outlined by Ohio Revised Code codifications 133.04 and 133.07, not including available equity in debt service fund.

2) Excludes Ohio Water Development Authority (OWDA), Ohio Public Works Commission (OPWC) loans, SS 772 revenue bonds, and non-tax revenue bonds. Refer to "Note 9 - Notes Payable: and to "Note 10 - Long-term Debt and Other Obligations" in the Notes to the Basic Financial Statements. 3) Excluded by state statute: Special Assessment, Correctional facility, Convention Center, & Arena bonds and notes

4) Uses values for 2010/2011 collection year, as they are in effect by December 31, 2010.

- 243 - TABLE 15 LUCAS COUNTY, OHIO RATIO OF NET GENERAL BONDED DEBT TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA LAST TEN FISCAL YEARS (Amounts in 000's)

Fiscal Total (i,ii) Personal (iii) Per Capita (iii) Assessed Gross General Year Population Income Income Values Bonded Debt 2001 458,621 13,036,676 28,426 7,773,447 61,770 2002 460,915 13,355,177 28,975 7,841,480 53,200 2003 463,174 13,874,197 29,955 8,601,363 50,500 2004 463,726 13,840,452 29,846 8,731,912 42,060 2005 464,634 13,989,026 30,108 8,842,012 34,935 2006 465,064 14,645,460 31,491 9,668,315 31,255 2007 466,650 15,056,939 32,266 9,404,736 27,925 2008 464,938 15,137,061 32,557 8,927,066 25,230 2009 463,493 14,920,368 32,191 8,073,606 22,435 2010 441,815 NA NA 8,006,406 87,500

Source (i): Not in Thousands Source (ii): Toledo Regional Growth Partnership changed the historical population data for the 2010 reporting period. As such, reported amouts for 2001-2009 have been revised to reflect the change in the population figure. Source (iii): Bureau of Economic Analysis. Amounts previously reported for years 2001-2009 have been revised based upon current information available.

TABLE 16 LUCAS COUNTY, OHIO RATIO OF ANNUAL DEBT SERVICE FOR GENERAL BONDED DEBT TO TOTAL GENERAL EXPENDITURES LAST TEN FISCAL YEARS (Amounts in 000's)

Ration of Total Debt General General Total2 General Total1 General Service to General Fiscal Obligation Obligation Obligation Governmental Governmental Year Principal Interest Debt Service Expenditures Expenditures 2001 7,820 3,538 11,358 451,791 2.51% 2002 8,345 4,907 13,252 439,042 3.02% 2003 8,960 4,384 13,344 444,432 3.00% 2004 8,990 3,932 12,922 433,182 2.98% 2005 7,715 3,779 11,494 446,009 2.58% 2006 3,680 1,761 5,441 475,277 1.14% 2007 3,965 994 4,959 545,328 0.91% 2008 5,560 1,254 6,814 548,153 1.24% 2009 2,795 1,091 3,886 546,836 0.71% 2010 2,895 941 3,836 467,858 0.82%

1) Refer to: "Table 4- Changes in Fund Balances Government Funds". 2) General obligation bonds reported in the Enterprise funds and special assessment debt with governmental commitment have been excluded.

- 244 - Less Debt Ratio of Net General Per Capita Service Fund Net General Bonded Debt to Net General Fiscal Balance Bonded Debt Assessed Value Bonded Debt Year 10,542 51,228 0.659% 111.70 2001 12,907 40,293 0.514% 87.42 2002 16,542 33,958 0.395% 73.32 2003 9,689 32,371 0.371% 69.81 2004 7,682 27,253 0.308% 58.65 2005 5,140 26,115 0.270% 56.15 2006 5,904 22,021 0.234% 47.19 2007 (4,042) 29,272 0.328% 62.96 2008 (520) 22,955 0.284% 49.53 2009 8,415 79,085 0.988% 179.00 2010

- 245 - TABLE 17 LUCAS COUNTY, OHIO DEMOGRAPHIC STATISTICS AS OF DECEMBER 31, 2010

POPULATION DENSITY Census Square Population in Population Year Miles Lucas County Density

1970 343.3 483,551 1,408.5 1980 343.3 471,741 1,383.4 1990 341.0 462,361 1,355.9 2000 341.0 455,054 1,334.5 2010E 341.0 441,815 1,295.6

Source: Bureau of Census-United States Department of Commerce E - 2010 Square miles are estimated, and therefore the population density is also estimated, as it is based upon those square miles. Erosion along the Lake Erie shoreline & its corresponding tributaries accounts for periodic adjustments in the County's square miles.

EMPLOYMENT TRENDS Ten Year Average Employment County County Unemployment Rate Year Employed Unemployed County Ohio U.S.

2001 215,500 11,300 5.0% 4.4% 4.7% 2002 210,200 15,400 6.8% 5.7% 5.8% 2003 208,200 16,700 7.4% 6.2% 6.0% 2004 207,700 16,400 7.3% 6.1% 5.5% 2005 209,000 15,100 6.7% 5.9% 5.1% 2006 211,700 14,100 6.2% 5.4% 4.6% 2007 208,700 15,100 6.7% 5.6% 4.6% 2008 204,200 18,400 8.3% 6.5% 5.8% 2009 193,000 26,900 12.2% 10.2% 9.3% 2010 195,100 24,900 11.3% 10.1% 9.6%

2010 Monthly Employment County County Unemployment Rate Month Employed Unemployed County Ohio U.S.

January 188,600 28,000 12.9 11.6 10.6 February 189,700 27,400 12.6 11.5 10.4 March 191,700 26,600 12.2 11.0 10.2 April 194,300 25,600 11.6 10.3 9.5 May 195,700 24,400 11.1 9.8 9.3 June 195,600 25,500 11.5 10.1 9.6 July 195,500 25,800 11.7 10.0 9.7 August 196,100 24,400 11.1 9.7 9.5 September 198,700 23,200 10.5 9.4 9.2 October 199,500 23,000 10.3 9.2 9.0 November 199,000 22,500 10.2 9.3 9.3 December 197,300 22,000 10.0 9.2 9.1

Sources: Ohio Dept of Jobs and Family Services, Office of Workforce Development, and the Bureau of Labor Market Information. - 246 - TABLE 18 Top 2010 Private & Public Employers

Percentage of Number of Total Employer Employees Primary Type of Product/Service Employment Promedica Health Systems 9,945 Health Care 5.10% Mercy Health Partners 6,625 Health Care 3.40% University of Toledo 5,046 Education (advanced) 2.59% Toledo Public Schools 4,400 Education (primary-secondary) 2.25% U.T. Health Science Campus 3,547 Health Care 1.82% Lucas County 3,360 Government 1.72% City of Toledo 2,650 Government 1.36% Kroger 2,640 Retail Grocery 1.35% State of Ohio 2,249 Government 1.15% Wal-Mart 2,218 Retail/Grocery 1.13% The Andersons, Inc. 1,726 Grain Storage/Process/Retail 0.88% United Parcel Service 1,691 Mail Services 0.87% HCR Manor Care 1,637 Health Care 0.84% Meijer, Inc. 1,500 Retail/Grocery 0.77% Chrysler Holdings - Toledo Jeep 1,500 Automotive Manufacturing 0.77% Top fifteen total employed 50,734 Percent of total county employment 26.00%

Total County Employment 195,100 Percent of total county employment 26.00%

Top 2001 Private & Public Employers

Percentage of Number of Total Employer Employees Primary Type of Product/Service Employment Promedica Health Systems 10,000 Health Care 4.64% Mercy Health Partners 6,854 Health Care 3.18% Toledo Public Schools 5,000 Education (primary-secondary) 2.32% University of Toledo 5,000 Education (advanced) 2.32% Lucas County 4,510 Government 2.09% Seaway/Foodtown 4,300 Retail Grocery 2.00% Daimler-Chrysler/Toledo Jeep 4,100 Automotive Manufacturing 1.90% General Motors/Power Train 4,092 Automatic Transmission Manufacturer 1.90% The Andersons, lnc 3,500 Grain Storage/Process/Retail 1.62% Medical College of Ohio 3,500 Medicine and Health Care 1.62% City of Toledo 3,000 Government 1.39% Kroger 2,785 Retail Grocery 1.29% State of Ohio 2,238 Government 1.04% Elder Beerman 2,174 Retail Services 1.01% Meijer's 2,034 Retail/Grocery 0.95% Top fifteen total employed 63,087 Percent of total county employment 29.27%

Total County Employment 215,500 Percent of total county employment 29.27%

Note: Refer to: "Employment Tends-Ten year Employment" within Table 17 of this section

Source: Toledo Regional Growth Partnership, & the Lucas County Payroll System Administrator

- 247 - TABLE 19 LUCAS COUNTY, OH 1COUNTY GOVERNMENT EMPLOYEES BY FUNCTION/ACTIVITY LAST EIGHT FISCAL YEARS

Function/Program General Government: 2010 2009 2008 2007 2006 2005 2004 2003 Auditor 119 127 132 143 173 124 119 117 Board of Elections 30 30 31 45 27 27 32 44 Building Regulation 6 11 16 16 18 18 16 16 Clerk of Courts 71 73 81 87 81 85 83 81 Commissioners 52 68 73 75 84 93 82 74 Facilities 43 65 66 71 71 72 74 72 Recorder 14 15 15 16 21 20 22 19 Treasurer 28 30 31 33 32 35 33 36

Judicial: Common Pleas Court 268 277 274 270 284 288 280 287 Domestic Relations Court 42 47 45 47 47 50 49 49 Juvenile Court 245 245 262 259 295 296 269 271 Law Library* 3 NA NA NA NA NA NA NA Probate Court 34 37 39 34 37 39 39 39 Prosecutors Office 98 104 95 101 110 117 112 104

Public Safety: Coroner 15 16 17 15 19 20 21 17 Emergency Management Agency 5555887 7 Emergency Medical Services 34 34 36 33 33 34 37 32 Emergency Telephone 8889886 7 Sheriff 476 520 528 533 542 538 514 545

Human Services: Child Support Enforcement 138 142 155 162 168 166 169 171 Children Services 375 387 400 401 424 426 389 378 Jobs and Family Services 377 380 400 435 494 423 414 479 Veterans Service Commission 17 17 17 15 15 14 13 13

Health: Developmental Disabilities 677 692 692 664 794 833 852 839 Dog Warden 21 19 18 22 20 21 21 31 Mental Health & Recovery 14 15 20 20 19 25 28 29

Public Works Engineer/Road Maintenance 73 75 80 83 84 84 93 94 Sanitary Engineer 43 47 48 49 51 48 45 46 Solid Waste 10 10 9 10 9 9 9 8 Vehicle Maintenance 3555554 5 Water & Sewer Operations 21 20 18 20 19 17 18 18 Totals 3,360 3,521 3,616 3,678 3,992 3,943 3,850 3,928

1) Historical data is this table has been revised to include Building Regulation, Facilities, Emergency Medical Services, Emergency Telephone 9-1-1, Dog Warden, Emergency Road Maintenance, Sanitary Engineer, Solid Waste, and Vehicle Maintenance. Also, the Law Library was added for 2010, and it was previously not a part of the County's Primary Government.

- 248 - Township Fire Services Hard at Work

With over 400,000 people living here, Lucas County’s townships levy property taxes, including levies for fire service, to maintain a vibrant rural community that contributes to the diversity of the County. Property tax rates of all the County’s political subdivisions are listed in Table 7 of the Statistical Section of the CAFR, which begins on page 228.

Springfield fireman Bill Dodson, left, and Monclova Township fireman Nick Short, right, simulate an ice rescue during a course for members of Fire & Rescue from several different departments from Ohio at the Salisbury Quarry on January 16, 2010.

Photo courtesy of The Toledo Blade, credits to Amy E. Voigt.

This 2009 International Navistar Ambulance was purchased by the Springfield Township Fire Department with assistance from fiscal year 2008 Lucas County Community Development Block Grant funds.

Photo and caption courtesy of Springfield Township.

In 2005 the Richfield Town- ship Fire Department moved into the new 13,825 sq. ft building. This state of the art facility contains 9 engine room bays that house fire and EMS apparatus. The entire facility is backed up with an automatic generator system that provides auxiliary power during power outages. Photo and caption courtesy of Richfield Township.

-249- TABLE 20 LUCAS COUNTY, OHIO OPERATING INDICATORS BY FUNCTION/PROGRAM LAST NINE FISCAL YEARS

Operating Indicators and Capital Asset Statistics

Function/Program 2010 2009 2008 General government: Auditor - Real Estate Real Estate Transfers 7,964 8,457 8,492 Parcels on File 208,560 208,749 208,657

Commissioners Resolutions presented 1,018 1,286 1,476

Purchasing Bid contracts awarded 28 51 36 Purchase orders issued 2,492 3,523 3,500

Recorder Deeds recorded 15,686 16,380 16,919 Mortgages recorded 13,589 14,946 14,677

Treasurer Net portfolio earnings $6,490,494 $6,893,090 $11,855,018

Board of Elections Registered voters 317,046 314,632 317,036 Voters last general election 147,029 117,982 220,457 Percentage of registered voters that voted 46.37% 37.50% 70.00%

Risk Management Workers comp claims 195 200 198

Clerk of Courts Titles processed 178,478 168,630 196,502

Judicial: Court of Appeals Cases filed 708 644 793

Common Pleas Court Civil cases filed 8,611 8,446 8,359 Criminal cases filed 2,270 2,317 2,709

Domestic Relations Court Cases filed 1,823 1,782 1,839

Juvenile Court Cases filed 10,293 11,098 12,397

Probate Court Cases filed 7,942 8,435 8,610

- 250 - 2007 2006 2005 2004 2003 2002

9,351 10,428 12,221 12,045 11,711 11,211 208,713 207,818 206,635 205,305 203,984 202,792

1,583 1,833 1,922 1,914 1,857 1,871

31 33 37 49 47 50 2,415 1,926 1,951 1,956 2,107 2,963

18,663 19,928 22,640 21,925 16,600 21,410 20,764 27,306 32,534 35,506 37,879 47,460

$13,225,847 $10,331,847 $6,528,270 $4,951,510 $6,362,771 $9,759,123

287,512 296,539 292,613 300,137 289,877 278,619 86,861 146,539 124,907 221,902 103,251 135,802 30.21% 49.42% 42.68% 73.93% 35.62% 48.74%

217 245 268 290 321 281

199,834 206,202 216,370 224,370 229,508 235,321

759 777 801 717 709 738

8,300 7,626 6,885 6,279 6,083 6,050 2,686 2,836 2,767 2,723 2,794 2,574

2,871 1,930 1,968 1,968 2,047 2,159

11,728 13,645 13,492 12,641 13,527 14,122

8,986 8,657 9,996 10,495 10,808 10,912

- 251 - TABLE 20 LUCAS COUNTY, OHIO OPERATING INDICATORS BY FUNCTION/PROGRAM (continued) LAST NINE FISCAL YEARS

2010 2009 2008 2007 Public Safety: Sheriff: Jail Operations & Enforcement Average daily jail census 389 381 434 466 Prisoners booked 18,318 18,905 22,042 26,611 Incidents reported 29,948 33,764 35,649 34,162 Civil papers served 7,547 20,926 27,005 34,438

Emergency Management Agency 911 calls received 366,983 348,231 371,733 374,822 Emergency responses 61,860 58,226 58,649 56,813

Animal Care & Control Service requests 5,427 5,265 5,998 6,203 Dogs adopted 472 322 232 244 Dog licenses sold 63,414 62,683 63,153 61,458 Human Services: Veterans Service Commission Financial claims filed 11,453 14,441 15,330 16,080 Jobs and Family Services Clients-food stamps 95,041 76,863 77,948 61,813 Clients-Medicaid 98,718 94,470 89,659 87,905

Children Services Children placed in adoptive homes 114 120 123 183 Child welfare investigations 4,487 4,362 3,928 4,426 Children in foster home care 434 432 457 513 Children served in paid placement 473 475 486 542

Child Support Enforcement Agency Active support orders 53,228 52,019 51,222 50,111 Percentage of collected support orders 61.71% 62.53% 62.55% 63.88% Health: Board of Developmental Disabilities Individuals in adult workshops 1,107 1,149 1,207 1,201

Public Works: Engineer Miles of road resurfaced 16 11 12 19 Culverts Built 1120 County bridges repaired or replace 9343

Water and Sewer operations Permits/taps 272 257 515 905 Emergency/maintained responses 221 268 551 594 Million of gallons per day - average daily flow 15.2 15.9 16.6 15.1

Sources: The Respective County Agency

- 252 - 2006 2005 2004 2003 2002

498 485 490 478 438 26,028 26,110 27,946 25,650 25,026 48,476 34,755 33,490 32,031 29,322 38,805 34,691 26,742 10,149 9,937

376,599 378,532 391,537 413,870 440,312 55,853 54,837 52,665 52,811 53,733

6,369 6,880 7,028 7,606 7,480 260 237 329 305 347 63,258 63,154 63,145 61,733 62,591

14,372 13,278 11,272 6,593

60,880 59,680 56,190 50,613 46,263 87,486 85,948 74,553 75,540 73,379

194 227 193 143 172 4,964 4,858 4,694 4,634 4,691 581 604 515 473 437 612 629 544 507 469

49,024 47,647 46,280 45,121 44,367

63.33% 63.19% 62.77% 61.63% 59.87%

1,502 1,374 1,390 1,413 1,404

14 15 21 22 17 1224 42113

1,409 2,301 2,758 2,574 2,220 785 607 424 460 492

13.5 13.7 12.6 14.0 11.5

- 253 - Hollywood Coming to Toledo!

Photo credit: Lisa Dutton. The Toledo Blade Photo credit: Andy Morrison. The Toledo Blade

Photo credit: Andy Morrison. The Toledo Blade Photo credit: Andy Morrison. The Toledo Blade

Penn National Gaming, Inc.’s August 12, 2010 groundbreaking of the $250 million dollar “Hollywood Casino Toledo” on a remediated brownfield site in the City of Toledo was authorized by an amendment to the Ohio Constitution (Article XV, Section 6) and approved by the voters on November 3, 2009. A Penn National affili- ate acquired the 44 acre site for the casino, and the company began construction on the 125,000 square foot facility that will feature up to 3,000 slot machines, 80 gaming tables and 20 poker tables, a parking garage with 2,500 parking spaces, as well as food and beverage outlets, and an entertainment lounge. The facility is esti- mated to be completed in the second half of 2012. Penn National estimated that 1,000 temporary jobs will be created during construction of the facility and a substantial number of permanent jobs will be created upon its completion. Under the provisions of the Constitutional amendment, a portion of the gross revenue generated by casinos will be distributed to all eighty-eight counties in Ohio in proportion to each county’s population at the time of the distribution.

-254- ANITA LOPEZ Lucas County Auditor

One Government Center, Suite 600 Toledo, OH 43604-2255

For questions, please call: Department of Education and Outreach (419) 213-4406

www.co.lucas.oh.us/Auditor